

wm 



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THE 



COST OF MANUFACTURES 



AND THE 



ADMINISTRATION OF WORKSHOPS, 



PUBLIC AND PRIVATE, 



B Y 



CAPTAIN HENRY METCALFE, 

Ordnance Department, 
U. S. A. 



SECOND EDITION. 



NEW YORK: 

JOHN WILEY & SONS. 
1890. 



^ 



>$5 



Entered according to act of Congress, in the year one thousand eight hundred and eighty-five, 

By HENRY METCALFE, 

in the office of the Librarian of Congress, at Washington. 



H 






By transfer 

OCT 25 1915 



Press of J. J. Little & Co, 
Astor Place, New York. 



l7^f^ 



/ 



TO THE MEMORY OF 
COLONEL JAMES G. BENTON, 

ORDNANCE DEP'T, U. S. A., 

WHOSE EXAMPLE WILL OUTLIVE ALL MONUMENTS 
AND PRAISE. 



CONTENTS. 



PART I. Chap . 

Fundamental laws I. 

Introduction II. 

PART II. 

Present organization of an arsenal III. 

Arsenal book-keeping generally IV. 

Present system, external relations V. 

Present system, internal relations VI. 

General objections to present method and outline of a better one VII. 

PART III. 

Proposed organization of an arsenal VIIL 

Instruments of proposed system IX. 

Proposed system, external relations X. 

Proposed system, internal relations, viz. : 

1. Orders XL 

2. Labor charges XII. 

3. Material XIII. 

Proposed system, duties of stock clerk XIV. 

Proposed system, duties of cost clerk XV. 

Application of proposed system to private shops XVI. 

PART I. 

INTRODUCTORY. 
Chapter I. 
FUNDAMENTAL LAWS. 

Laws regarding property accountability, 7. Ordnance regulations, 8. Definition of 
Ordnance and Ordnance Stores, 8. Duties of Ordnance Officers, 8. Issues of O. & 
O. S., 9. Returns, etc., required from ordnance establishments, 9. Transfers of O. & 
O. S., n. Money accountability, 12. Internal relations of officers of an arsenal, 12. 
Ordnance property regulations, 12. Property accountability, 13. Records required, 14. 

Chapter II. 
INTROD UCTION. 

The existence of a science of administration inferred from that of its correlative art, 15. 
The science of administration is based upon experience, 15. Comparison between per- 
sonal experience, which is of the memory, and that which is general and may be for- 
mulated, 15. Experience should be based upon the continuous comparison of observa- 
tions, 16. Requirements of correct observation, 16. Critical observation of an adminis- 
tration directed principally to its cost, 1 7. Components of cost ; their determination by 
analysis and their recombination into comparable forms, 17. Ultimate relation between 
experience and applied art, 17. Object of this book: 1st, as to formulating experience 
by truly recording causes of cost ; 2nd, as to reducing labor of administration while 



2 CONTENTS. 

increasing extent and minuteness of its scope, 17. History of working of original 
system at Frankford Arsenal and at Benicia Arsenal, 18. Its simplicity in practice, 21. 
History of proposed improvements, 21. Principles guiding improvement, 22. Appli- 
cation on sliding scale, 23. Criticism of present methods defended, 23. Originality 
of system, 24. 

PART II. 
PRESENT METHODS DESCRIBED AND CRITICISED. 
Chapter III. 
PRESENT ORGANIZATION OF AN ARSENAL. 

Schedule, 27. Anomalous relations between C. O. and O. S-K., 27. Consequence 
in practice, 29. Unconsumed expenditures, 30. Two theories of relations between 
co-ordinate powers, 31. Discussion of status of C. O., 31. And of officer in charge 
of manufactures, 32. Deputies of officer in charge and of O. S-K., 32. 

Chapter IV. 
ARSENAL BOOK-KEEPING GENERALLY. 

Schedule showing constitution of arsenal, 34. Industrial department with its inter- 
nal relations, 35. Military department with its external relations, 35. Trusteeship, 36. 
The data of arsenal book-keeping, 37. Comparison of accounts for labor and 
material, 38. 

Chapter V. 

PRESENT SYSTEM, EXTERNAL RELATIONS. 

Definitions, 41. Abstracts, 41. Agencies, 42. Vouchers, 42. Nomenclature and 
classification of material, 43. Compilation of abstracts, 47. Preparation of property 
return, 48. Criticism of present methods of preparing property return, 49. Preparation 
of current service return, 54. General remarks on present system of accountabiliy, 55. 

Chapter VI. 
PRESENT SYSTEM, INTERNAL RELATIONS. 

Method of giving orders and recording them, 57. Objections, 57. Accounting for 
labor, 59. Procuring and accounting for material, 65. Determining cost of prod- 
uct, 70. By foremen, 72. By clerk, 74. 

Chapter VII. 
GENERAL OBJECTIONS TO PRESENT METHOD. 
Combination tools, 76. Outline of a good system, 78. 

PART III. 

PROPOSED SYSTEM DESCRIBED. 
Chapter VIII. 
PROPOSED ORGANIZA TION OF AN ARSENAL. 
Schedule, 83. Duties of officers, 83. 

CHAPTER IX. 
INSTRUMENTS OF PROPOSED SYSTEM. 
I. Material Instruments. 
Cards, 85. Ticket punches, 91. Stamps, 92. Racks, 92. Pigeon holes, 92. 
Trays, 96. Post-office, 96. 



CONTENTS. 3 

INSTRUMENTS OF PROPOSED SYSTEM (continued). 
II. Symbolic Nomenclature. 
Components of cost, 97. Nature of symbols, 97. Extent of analysis, 98. Sym- 
bol for Shop-Order or expense account, 99. Symbol for character of expenditure, 99. 
Plant and work, 99. Symbol for objects of expenditure, 105. Staple products, 106. 
Pieces, 106. Components, 106. Members, 106. Notation for objects, 107. Oberlin 
Smith on Notation, no. Examples in notation of objects, 118. Small-arms, 119. 
Ammunition, 123. Symbol for operation performed, 126. Example of notation of 
operations in a machine-shop, 128. Practical examples in symbolic notation, 130. 

. Chapter X. 

PROPOSED SYSTEM, EXTERNAL RELATIONS. 

Expansion of functions of C. 0. as regards material, 134. Resulting effect on organ- 
ization, 135. Changes suggested in established form, 136. Consolidated arsenal 
return, 138. Tables of abstracts, 140. 

Chapter XI. 
PROPOSED SYSTEM, INTERNAL RELATIONS. 

1. Orders for work. 

Shop-order book, 142. Standing orders, 142. Supplementary orders, 144. Order 
tickets, 144. Practical use of order tickets, 146. 

Chapter XII. 

2. Labor charges. 

Inside the arsenal, 153. Outside the arsenal, 1 56. Examples, 157. Shop ex- 
penses, 166. 

Chapter XIII. 

3. Material card. 

Description, 168. Use of card, preliminary, 171. Requisitions, 174. Stores in 
charge, 175. Rules for use of card, 176. Cases in practice, 179. 

Chapter XIV. 
DUTIES OF THE STOCK CLERK. 

Outfit, 243. Journal and ledger slips, 244. Manner of posting cards to slips, 248. 
Papers combining accountability for cash and property, present system, 250. Pro- 
posed system, 256, 260. 

Chapter XV. 
DUTIES OF THE COST CLERK. 

Outfit, 266. Wages tables, 266. Service cards, 272. Material cards, 274. Cash 
accountability, 275. P.ecoveries, 284. Reconciling cost with disbursements, 289. 
Analysis of cost, 292. Miscellaneous papers, 298. Pivate work, 308. 

Chapter XVI. 

APPLICATION TO PRIVATE SHOPS. 

Discrimination of sources of expense, 309. Selections from this book applying to 
private shops, 310. 



ILLUSTRATIVE DIAGRAMS, TABLESBOQRMS. 



PAGE. 

Annual abstract -- — II 

Present arsenal organization 27 

Arsenal book-keeping 34 

Single abstract (of fabrication), gen- 
eral form 420: 

Double abstract, general form 42^ 

Present nomenclature of abstracts 45 

Property return ,. 54a 

Inventory 54^ 

Time books A; B; C; 60 

Proposed arsenal organization 83 

Correspondence card 90 

Pigeon holes and racks 93 

Swinging trays 94, 95 

Symbolic tree 104 

Proposed nomenclature of operations, 133 
Analysis of abstracts and use of mate- 
rial card 140 

Order ticket 145 

Shop-order book 150 

Service card 151 

Examples in use of service card. .... 157 
Punch marks . 179 



PAGE. 

Examples in use of material card .... 181 

Journal slips 245 

Ledger slips 247 

Certificate of inspection 251 

Voucher 252 

Abstract of purchases, monthly, pres- 
ent form 254 

Abstract of purchase, monthly, pro- 
posed form 258 

Register of fly bills, proposed 263 

Wages table, proposed 267 

Time book 270 

Cost sheet, proposed 277 

Credit sheet, proposed 280 

Appropriation sheet, proposed 283 

Recovery record, proposed 285 

Analysis of services, proposed 293 

Analysis of material, proposed 295 

Analysis of cos t, proposed 297 

Return of hired men 299 

Statement of expenditures 301 

Abstract of disbursements 304 

Report of work 307 



PART I. 

INTRODUCTORY. 



CHAPTER I. 

LAWS AND REGULATIONS. 

The following extracts comprise all the essential regulations bearing upon the 
accountability for public property at the Arsenals : 

I. Revised Statutes. 

"The Chief of Ordnance shall, half-yearly, or oftener, if so 
directed, make a report to the Secretary of War of all the officers 
and enlisted men in his department of the service, and of all 
ordnance and ordnance stores under his control. Every officer 
of the Ordnance Department, every ordnance storekeeper, every 
post ordnance sergeant, each keeper of magazines, arsenals and 
armories, every assistant and deputy of such, and all other 
officers, agents, or persons who shall have received or may be 
intrusted with any stores or supplies, shall quarterly, or oftener, 
if so directed, and in such manner and on such forms as may be 
directed or prescribed by the Chief of Ordnance, make true and 
correct returns to the Chief of Ordnance of all ordnance, arms, 
ordnance stores, and all other supplies and property of "every 
kind, received by or intrusted to them and each of them, or 
which may in any manner come into their and each of their 
possession or charge. The Chief of Ordnance, subject to the 
approval of the Secretary of War, is hereby authorized and 
directed to draw up and enforce in his department a system of 
rules and regulations for the government of the Ordnance Depart- 
ment, and of all persons in said Department, and for the safe 
keeping and preservation of all ordnance property of all kinds, 
and to direct and prescribe the time, number, and forms of all 
returns and reports, and to enforce compliance therewith." — Sec- 
tion 1 167, Revised Statutes of the United States. 



8 LA WS AND REG ULA TIONS. 

II. Ordnance Regulations. 

3. The Chief of Ordnance, under the Secretary of War, is, by 
law, charged with the examination and settlement of the property 
accountability of all officers or other persons in the military 
establishment, to whom ordnance and ordnance stores are 
intrusted. 

13. The general denomination "ordnance and ordnance stores " 
comprehends all cannon and artillery carriages and equipments ; 
all apparatus and machines for the service and manceuver of 
artillery ; all small arms, accoutrements, and horse equipments ; 
all ammunition, and all tools, machinery and materials for the 
ordnance service ; * * * materials for shoeing, and 
all horse equipments and harness for the artillery ; and in general 
all property, of whatever nature, supplied to the military estab- 
lishment by the Ordnance Department. 

14. Officers of the Ordnance Department are charged with 
procuring all ordnance and ordnance stores for the use of the 
military establishment. These stores are procured by fabrica- 
tion in the arsenals, armories, or other ordnance establishments, 
by contract, or by open purchase. 

******** 

16. The commanding officer of an armory, arsenal, depot, or 
other ordnance establishment, under the direction of the Chief 
of Ordnance, makes and publishes the rules for its internal gov- 
ernment, procures the necessary materials and tools, engages 
the workmen, assigns their grades, and appoints the necessary 

foremen. 

******** 

18. The commanding officer 01 an armory, arsenal, or other 
ordnance establishment extends to the junior officers under his 
command every facility and encouragement in the performance 
of ordnance duties, assigning to each some portion of the manu- 
facturing and administrative work — for which each will be held 
responsible — and keeps them constantly advised of the orders 



ORDNANCE REGULATIONS. 9 

and instructions received, and the correspondence conducted in 
administering the affairs of the command, both as a manufacturing 
establishment and a military post. 

******** 

27. Orders for the issue of stores from an armory, arsenal, or 
other ordnance establishment, are addressed to the commanding 
officer thereof by the Chief of Ordnance, who turns them over to 
the officer responsible for the property, and directs the issue. 

******** 

57. The following inventories, returns, statements, reports, etc., 
from armories., arsenals and other ordnance establishments, are 
required to be forwarded to the Ordnance Office not later than 
the date specified in each case, viz. : 

Annually. 

An inventory of all stores on hand at the post June 30. To 
be forwarded on or before August 31. 

A return of all ordnance, ordnance stores, etc., received, issued, 
and remaining on hand during the year ending December 31, 
with the necessary vouchers. To be forwarded within sixty days 
after the expiration of the year. 

A return of all ordnance stores, tools, and draught animals in 
current service during the year ending June 30. To be forwarded 
on or before August 31. 

A report, in a condensed form, of the principal operations of 
the post during the year ending June 30, including an account of 
experiments, of the construction and repair of buildings, machin- 
ery, stores, etc. To be forwarded on or before August 31. 

Quarterly. 

Abstracts of receipts and issues of ordnance, stores, etc., with 
vouchers. To be forwarded not later than April 20, July 20, and 
October 20. 

A classified abstract of ordnance, ordnance stores, etc., fabri- 
cated during the quarter, showing quantity, kind, and cost. This 
is required in addition to the copy required as a voucher with the 



i o LAWS AND RE G ULA TIONS. 

property returns. To be forwarded within fifteen days after the 
expiration of each quarter. 

Monthly. 

A statement of the principal serviceable stores on hand To 
be prepared on the last day of each month and forwarded not 
later than the next day. 

A return of hired men, giving the names of all employees, the 
time worked, their respective duties, wages, and amounts earned 
under each appropriation, with certificates explaining any extra 
time worked, or other unusual occurrence. To be forwarded not 
later than the 5th of the ensuing month. 

A statement of manufactures and other work done during the 
month (Form 35). To be forwarded not later than the 5th of 
the ensuing month. 

Weekly. 
A report of the ordnance, ordnance stores, etc., received and 
issued during the week. 

58. The property accountability of the ordnance and ordnance 
stores at armories, arsenals, and other ordnance establishments is 
shown as follows, viz. : 

A complete return is made annually on December 31. 

Abstracts of receipts and issues, with vouchers, made on March 
31, June 30, and September 30. 

The vouchers pertaining to each abstract are numbered from 
No. 1 upward, the whole year forming one series. 

******** 

59. Abstracts in detail are not required with the Annual Prop- 
erty Returns in addition to the Quarterly Abstracts sent for March 
31, June 30, September 30, and those for the quarter ending 
December 31, due with the Annual Return; but the footings of 
the Quarterly Abstracts are exhibited in the following form, viz. : 



ORDNANCE REGULATIONS. 



ii 



Annual abstract of articles (purchased, issued, received, etc., as the 
case may be) during the year ending December 3 \st. 





# 


# 


# 


# 


* 


# 


# 


# 


# 


In second quarter, 187 ... 
In fourth quarter, 187 .... 







































* Names of articles arranged according to classes. 
******** 

64. The commanding officer of an armory, arsenal or other 
ordnance establishment transmits to the Chief of Ordnance, prior 
to August 31st of each year, a return according to Form No. 1, 
of all ordnance, tools, machines and other stores, including 
public animals in current service, and, at the end of each month, 
turns over to the storekeeper all finished articles fabricated dur- 
ing the month, and other stores not required in the current 
service. 

65. All returns of property are made according to the forms 
prescribed in these regulations. In all the vouchers and abstracts 
accompanying a property return, the articles arranged in the same 
order as in the body of the return. 



67. The commanding officer of an armory, arsenal, or other 
ordnance establishment, turns over to the storekeeper invoices of 
stores received, to be receipted for by him, and furnishes him 
abstracts of articles fabricated, purchased, repaired, etc., from 
which the storekeeper makes the proper returns. All articles 
purchased, fabricated, or repaired, are inspected under the direc- 
tion of the commanding officer before being paid for or turned 
into store. 

68. Materials to be consumed or expended at an armory, 
arsenal, or other ordnance establishment, are issued on written 



12 LAWS AND REG ULA TIONS. 

orders from the commanding officer to the storekeeper, who 
makes quarterly abstracts (Form 5) of such issues, which, when 
certified to as correct by the commanding officer, are his vouchers. 

* * * * * * * 

72. When ordnance and ordnance stores are issued by one 
officer to another the required invoices and receipts pass between 
them, and their property returns show the transaction. 

******** 

84. The object of a system of money accounts is to insure the 
application of public resources to their prescribed ends ; and 
this is effected by furnishing those to whose supervision such 
transactions are committed by law, with the data or evidence 
upon which they can base an intelligent and correct judgment 
touching the fidelity with which the trust confided has been 
executed. 

* * * * * * * *. 

87. The ordnance storekeeper disburses the public funds upon 
pay-rolls or other accounts, certified to as correct by the com- 
manding officer of the armory, arsenal, or other ordnance estab- 
lishment, each voucher showing upon its face the sum total in 
words and figures ; and, under his direction, has the care and 
custody, and makes the returns of the ordnance and ordnance 
stores, except those in current use, for which, including draught 
animals, the commanding officer is accountable. 

88. When there is no storekeeper, or in case of his absence, 
the commanding officer of the armory, arsenal, or other ordnance 
establishment, is accountable for all the ordnance property and 
funds at the post, unless authorized by the Chief of Ordnance to 
devolve the accountability on a junior officer. 

**** **** 

III. Ordnance Property Regulations, 1877. 

******* 

2. The ordnance storekeeper at an armory, arsenal, or other 
ordnance establishment is responsible for all ordnance and ord- 
nance stores, excepting such ordnance tools, machines, or other 
stores, including public animals, as are required for the current 



ORDNANCE PROPERTY REG ULA TIONS. 13 

service of the post, which are in charge of the commanding 
officer thereof. 

3. The commanding officer of each post is accountable for all 
ordnance and ordnance stores at the post, not issued to the com- 
pany or detachment commanders, or not in charge of an officer 
of ordnance or an ordnance storekeeper. 

******* 

12. The object of making a return is to present, at stated 
times, in a condensed form, according to a well-arranged sys- 
tem, an exact account, duly vouched for, of all the property with 
which an officer is properly to be debited, and also of all prop- 
erty with which he is to be credited. The difference between 
the two gives his exact accountability. 

20. At armories, arsenals, or other ordnance establishments, 
where purchases and fabrications are made, abstracts of each are 
prepared, covering all vouchers under each head accumulated 
during the quarter, according to Forms 6 and 7. These ab- 
stracts are entered on the returns in the order indicated above. 

21. Where ordnance stores, previously borne on the return as 
unserviceable, have been repaired during the quarter, or when 
important repairs have been made during the quarter to stores 
previously reported as serviceable, either under the authority of 
a duly authorized inspector or that conveyed by the Regulations 
of the Army, a list of stores so repaired and transferred from 
unserviceable to serviceable during the quarter is made out and 
entered as follows : 

First. On the debit portion of the return, immediately after 
the abstracts of fabrications and purchases ; or, if there are none, 
after the receipt of stores, taking up all serviceable articles under 
the proper headings. 

Second. On the credit portion of the return, using the last 
line, and entering all unserviceable articles in their proper 
columns. The principle being to add all the serviceable stores 
to the officer's responsibility, and from it to subtract all the un- 
serviceable ones. 



i 4 LAWS AND REGULATIONS. 

yfi "5|fr fl» vfc ?f? 3F V 

27. Ammunition and material for manufacture or repairs are 
the only ordnance stores which are " expended," taking the 
meaning of the word as used in a quarterly return. When 
ammunition or material for repairs or manufacture has been ex- 
pended, an abstract of such expenditures is prepared ; the total 
of such expenditures, as shown by this abstract, is entered after 
the words, " Expended as per abstract;" the date is that of the 
last day of the quarter, and the number the next to that of the 
last voucher entered. In the abstract is stated explicitly whether 
the stores have been expended in practice, in action, or for repairs, 
and the amount expended under each head respectively. 

48. At armories, arsenals, or other ordnance establishments, 
special books are kept, corresponding respectively to the various 
abstracts required by the Ordnance Office to be entered in the 
quarterly return. These books are as follows : for " Stores re- 
ceived from the Army," " Received from contractors," " Received 
from sundry persons," " Fabrications," " Repairs," " Purchases," 
and " Stores taken up;" the sum of all the entries in each form- 
ing the total to be accounted for at the post. 

In like manner for " Issues to the Regular Army," " Issues to 
the volunteers and militia," "Issues to forts and permanent bat- 
teries," " Sales to officers for their personal use," " Issues to 
sundry persons," " Condemned stores," arranged under the vari- 
ous heads of repaired, broken up, sold, or dropped ; " Expendi- 
tures," under the heads indicated by the business of the post; 
"Issued for current service," and "Stores lost or destroyed," 
etc., etc., the sum of these entries forming the total accounted for. 

Whether all, or how many, of these books are required, is 
decided by the extent of the business at, and the importance of, 
the post ; but every means are taken to be able to present to an 
inspecting officer, at any time, full and satisfactory records of the 
current transactions of the establishment. 



' 10 J. 
CHAPTER II. 

INTRODUCTION. 

It may be stated as a general principle that while Art seeks to 
produce certain effects, Science is principally concerned with 
investigating the causes of these effects. 

Thus, independently of the intrinsic importance of the art 
selected for illustration, there always seems room for a corre- 
sponding science, collecting and classifying the records of the 
past so that the future operations of the art may be more 
effective. 

The administration of arsenals and other workshops is in great 
measure an art, and depends upon the application to a great 
variety of cases of certain principles, which, taken together, make 
up what may be called the science of administration. 

These principles need not be formulated, nor even recognized 
as such, and they vary with the conditions which call them forth; 
so that while their essence may be the same, the special rules of 
conduct derived from them may, in various circumstances, be 
widely different. Yet, for each set of conditions their character 
is the same, and in all they constitute what is known as our 
experience. 

Some men have the gift of so arranging their experience that 
it is always ready with an answer to whatever question new con- 
ditions may propose. But such men are rare and are seldom 
found in subordinate positions. In any case their knowledge 
goes with them when they depart, instead of remaining, as it 
should, and in great measure might do, as one of the most 
valuable earnings of the business in which it was acquired. 

For this purpose it should be formulated, if a way were found, 
so that its record might be plain to whoever had the right to 
read it. 



16 INTRODUCTION. 

Now, since the operations of good administration are in their 
nature gradual, and for their successful issue depend rather upon 
uniform attention to their progress than upon occasional violent 
efforts to adjust them to the current of affairs, it will be seen that 
the most useful teachings are those gained from a continuous 
record of events ; for these may be expected to recur with time, 
while great catastrophes can seldom be provided for, or, in fact, 
prevented, better than by the daily discharge of the duties 
pertaining to direction. 

If there be a science correlative to the art of administration, 
it must, like every other physical science, be founded on the 
comparison of accumulated observations. 

Since the accuracy of the knowledge sought can be no greater 
than the exactness of the data from which it is derived, in order 
to make a proper comparison it is important that the observations 
be as free from error as possible, and that they be measured by 
a common standard. 

Errors of observation may be divided into two general classes; 
the instrumental, and those due to the personal bias of the 
observer; the former referring to the standard itself, and the 
latter to the application of the standard and the record of the 
measurement. 

Whatever be the standard of measurement, it suffices for 
comparison if it be generally accepted, if it be impartially 
applied and if the results be fairly recorded. 

In regard to personal errors of observation it is generally 
admitted that truth is most nearly approached when, having 
observers of equal goodness they are most numerous, and when 
they individually know least of the immediate consequences of 
what they report. 

Hence the most truthful records will be had when each observ- 
er's share of the work is reduced to a minimum ; for the number 
of observers being the greatest possible, each one will have so 
much the less to do, and being, therefore, better able to do 
his share, each will feel more responsible for the accuracy 
of the aggregate result and will besides be most likely to have 



THE COST STANDARD. 17 

his bias neutralized by the opposing tendencies of the other 
observers. 

Now, efficiency being admitted, the excellence of an adminis- 
tration is universally measured by its cost. 

This cost is composed of the sum of the costs of each of its 
actions ; so that to properly value an administration we require 
to know both what it has done and the cost of doing it. 

The greater the detail of this knowledge the greater its value ; for 
the more exactly then can causes of past expenditure be traced 
back from their effects, and the more certainly may estimates of 
future cost be based on what is already known and established. 

Success in manufacturing depends almost entirely upon accu- 
racy of estimate. 

The extent to which the analysis of cost and product may be 
carried need only be limited by the expense of making it or by 
the power of comprehending and comparing the results which 
it affords. 

To utilize such an examination two processes are necessary, 
one inductive and the other deductive ; for the product and its 
cost having been analyzed as far as convenience will permit, the 
resulting items must be recombined into forms admitting of a 
comparison from which may be deduced certain general rules 
for the future conduct of affairs. 

Then will Experience take definite form and become indeed a 
teacher ; thus Science be the handmaid of the art. 

It is the object of this book to show how the cost of adminis- 
tration may be determined, both in gross and the remotest details, 
by such impersonal, invariable means that their record may be 
looked upon as being as nearly absolutely true as that of any 
other similarly extended series of observations. 

Together with this comes a method of administration which 
reduces its labors to a minimum and yet immensely increases its 
scope, by recording, in whatever minuteness of detail may ever 
be required, full information as to services performed and as to 
material in all stages of manufacture, received, expended and 
remaining on hand. 



1 8 INTROD UCTION. 

Furthermore, its records will be made continuously from day 
to day, it may be from hour to hour, so that, being disposed of 
in detail, the turmoil and anxiety of periodical accounting will be 
unknown. 

Few will deny the advantages of such a scheme ; many will 
consider it Utopian. To such I offer the following account of 
what it has done. 

While in charge of the workshops of Frankford Arsenal, in 
order to keep track of the list of shop, or work orders, of which 
80 to 100 were always in hand, I began a book in which they 
were entered as received from the Commanding Officer and 
crossed off when completed. This worked for but a short time, 
when it became so inconvenient that I was led to give to each 
order a serial number as a symbol by which it was to be 
known. 

To communicate these orders to the foremen came the order 
tickets, correspondingly numbered and distinguished as described 
in the text. The analysis of the character of the work, and of the 
objects and operations came later, and led to the Time Card now 
in use at Frankford Arsenal, the idea of which was remotely 
derived from that in use at the National Armory during my service 
there. This carried the labor question as far as it was considered 
at Frankford Arsenal, and completed by far the easier portion of 
the task. 

For the reasons stated in the text, the question of material gave 
much more trouble. One form of card after another was tried, 
each one more simple and comprehensive than the last, until the 
form of Material Card now used at the arsenal was devised. 

The plan was unfolded to the foremen by a lecture on 
the 1 8th of June, 1881. Seven working days afterwards I was 
detailed to other duty and have never since had anything to do 
with the working of the system at the Arsenal. Yet, as official 
reports lately made declare, it continues to give satisfaction and 
is followed substantially as it left my hands. 

I have much for which to thank Colonel Lyford and Captain 
Michaelis, the former for the support given as Commanding Officer 



HISTORICAL. 



l 9 



to the operation of a scheme, the development of which he did so 
much to encourage ; and the latter, my successor in charge, both 
for his interest in its continuance and for improvements from 
which I have borrowed the suggestions noted in the text. 

Still, I think it will be acknowledged that it must have had 
considerable intrinsic vitality to have endured so well my early 
removal from its charge. I am fain to believe that it was because 
it met a real want, not only that it furnished the Commanding 
Officer with superior information without abridging in any way 
his prerogatives, or that it relieved the foremen of all their cleri- 
cal labors ; but that besides these and above all other advantages 
it gave the foremen an assurance that good work done cheaply 
would be known as such and that a method was provided by the 
certain and automatic action of which their work would be 
surely gauged. 

Foremen, as a class, are necessarily among the most intelligent 
of men and are as quick as any to appreciate the advantages of 
a good tool. Direct methods suit them best; they like to work 
as a dog digs a hole, disposing immediately of present necessities 
and throwing what they have accomplished behind them, out of 
sight and mind. They do better and more trustworthy work 
when not required to record their own performances, and are all 
the better able to appreciate the efforts of others who can classify 
and arrange their results for future reference. 

Then, besides, clerks and storekeepers were relieved from the 
keeping of many books, books which for evident reasons were 
very imperfectly kept by foremen and storekeepers, and which if 
correctly prepared by clerks were of necessity based upon the 
incorrect data given by the others. For example, how expect 
books to be accurately kept in winter time in storehouses in which 
fire is not allowed? 

The adoption of the last model of cards did away with the 
following books and papers kept by foremen : 

i. Reports of fabrication. 

2. Reports of material returned to store. 

3. Stock books of all kinds. 



2 o INTR OD UCT10N. 

4. Requisition books for materials to be purchased or to be 

drawn from store. 

5. All time books. 

6. All statements of costs. 
And the following by storekeepers : 

7. " Stock " day-books. 

8. " Material " day-books. 

9. Stock ledgers. 

10. Memorandum orders. 

1 1 . Teamsters' receipts. 
And the following by clerks : 

12. Register of orders of supply. 

13. Invoice book. 

(As an illustration of what this amounted to, I have in mind 
an establishment employing not many more than 100 men, where 
the books required to transact the morning's business number 18 
and weigh about 60 lbs. This includes only those carried to and 
from the office more or less every day, and does not include those 
kept permanently at either end of the route.) 

A few books on the ordinary plan of Day-book, Journal and 
Ledger were added, but these were afterwards abolished by Cap- 
tain Michaelis, who wisely extended the principles of the card 
system, so as to make the book form of record unnecessary. 
These were kept by the Cost Clerk, a new creation. 

I do not remember that any new books were added to those 
kept by the other clerks ; but, on the contrary, by the use of the 
ledger form, devised by Mr. Fries, the Stock Clerk, he was 
enabled to deal single-handed with the enormous variety of 
material on hand at the Arsenal, embracing thousands of different 
names. This had previously required the attention, for pro- 
longed periods, of about two-thirds of the clerical force. 

The Cost Clerk knew nothing of the shops when appointed to 
them. He was employed at $2.00 per day, and had two boys, 
of about fourteen, to assist him in keeping the accounts and tak- 
ing care of the shop store-room, also new. This force was cer- 
tainly insignificant, compared with the results achieved, particu- 



HISTORICAL. 21 

larly so, when it is remembered how many new items were dealt 
with, and how much more information was available than ever 
before. 

Owing to the kindness of Colonel J. McAllister, commanding 
Benicia Arsenal, I have been allowed to apply the system here. 
In beginning, where everything was new, I was forced to simplify 
and reduce the work as much as possible, for I had most of it to 
do myself; in consequence, when I got a helper, I was able to 
teach him his duties in about a week's time. 

The comparatively crude means adopted, forming the basis of 
the improvements hereafter described, have worked as great a 
change as at Frankford. The foreman has no books to keep, and 
all the clerical work, much more than formerly, is done by a 
soldier who is employed for the greater part of his time as a 
copyist in the Ordnance Storekeeper's office. 

Thus it will be seen that the results claimed have not been 
achieved at a sacrifice, but that each advance in expansion and 
efficiency has been accompanied by a gain in simplicity and 
directness. 

While doing this work, I had been educating myself to a fuller 
comprehension of the possibilities of the system, so that, start- 
ing to explain the Frankford system as I had left it, I found my 
subject unsatisfactory, and discovered creeping in exceptions 
and inconsistencies which I knew would be confusing to 
those who might have to undertake the work afresh. I soon 
determined that such special rules were but a sign of incom- 
plete investigation and that the necessity for them must be 
removed. 

In consequence, both Time and Material cards were revised. 
The former was adapted to piece work as well as to time work by 
the day or by any of its subdivisions, and also to rendering an 
account of services by whomsoever performed; and the new 
Material card was placed in such accord with the Ordnance 
Property Regulations that it sometimes seems their latent spirit. 
The most radical change lay in limiting the cards to a single entry 
each ; this simple matter led to most important consequences. 



2 2 INTR OD UCTION. 

Every transaction with material that could be imagined has 
been traced to its conclusion by certain uniform rules, every 
anomaly being considered due to some intrinsic defect in the 
rules, which being eliminated, they were re-applied until further 
exceptions seemed impossible. 

These rules were : 

1. To reduce all writing to a minimum by the use for all pur- 
poses of the same general kind of one comprehensive tabular 
form, completed by a simple symbolic notation and certified by 
characteristic punch marks. 

2. To make each card a representative unit, capable of com- 
bination with others, according to any one or more of their 
common features ; thereby attaining by the mechanical operation 
of sorting, the results otherwise achieved only by the tardy and 
laborious processes of book-keeping. 

3. To avoid transcription by providing that the same card shall 
be dealt with by as many consecutive agents as require it, thereby 
saving time and preventing errors in copying. 

4. For the preservation of the cards and their record to trust 
rather to their equivalency with the units they represent, and with 
which they are convertible, than to mere rules of conduct con- 
cerning their employment; and so, by depending upon the cards 
for all the temporary purposes for which books are now employed, 
to make books unnecessary except for final records. 

5. To disregard the number of cards consumed by using them 
singly as an immediate record of all transactions deemed worthy 
of note, in view of the ultimate saving in labor and the absolute 
avoidance of confusion due to their unrestricted employment for 
such purposes. 

6. To render entirely unnecessary the removal to the work- 
shops or storehouses of any records or correspondence pertaining 
to the external relations of the arsenal. 

7. To make the cards so full of meaning that no one under- 
standing the principles on which they were based could ever go 
amiss in using them ; that no special rules should be required for 
special cases, but that the part of each user should be fixed by 



CRITICISM OF PRESENT METHODS. 23 

evident principles of general application : in a word, to make the 
cards suffice for all purposes to all who had to use them. 

The departures from the letter of the Regulations are so slight 
that in view of the concluding portion of par. 48, Property Regu- 
lations, 1877, p. 14, it seems not unreasonable to hope that they 
may be condoned. 

The principles on which the system is founded are so broad 
that though it may fully comply with every precaution required 
of trustees of public property, it seems none the less'applicable 
to the smallest shop in the land. But it would not be necessary, 
nor even advisable, to follow their application in every case to the 
extent required by the uses of the Ordnance Department. How- 
ever far this may be done, it seems plain to me that the results 
which those who have charge of workshops seem universally to 
desire can be attained in no other way so economically as by 
this Mechanical Book-keeping. 

It seems as proper for a reformer to show that a change is 
needed as to explain the changes he proposes to make : so whole- 
some is conservatism, that a new thing should not only be shown 
to be good, but that which it proposes to replace should be proved 
to be relatively bad. I have been forced, therefore, not only to 
criticize much in our present methods that seemed bad ; but I 
have also, for want of other sources of general information, been 
obliged to explain that which I criticized. I need hardly say 
that my only object has been to make evident the evils from 
which not only we of the Ordnance Department have been suffer- 
ing, but which, in some form, few of the private workshops of 
my acquaintance have escaped. 

Having been compelled to do the greater part of this work 
thousands of miles away from, and years after leaving the scenes 
and circumstances most in mind, it is to be expected that many 
inaccuracies will be found in my statements of details. Still I 
believe that it is all true in spirit, if not of all of the places 
considered, at least of some of them. It is hard to select examples 
which shall be typical and not appear invidious or exaggerated ; 
but I have done my best to make sure that all the examples shall 



24 INTRODUCTION. 

be at least possible and as true to the facts as my own memory 
and the concurrent testimony at my command would permit. 

The use of cards in workshops as well as in libraries, is no new 
thing ; others besides the men with whom I have worked have 
been driven to appreciate their advantages and have turned them 
to more or less account. But the administration of private work- 
shops is in general limited by responsibilities so immediate and 
self-contained, that I doubt whether there are any where as strict 
an accounting has been made as is required by our trusteeship 
of public property. Indeed, had it not been for the rigorous 
exactions of the Ordnance Regulations, I doubt whether I would 
have been led to formulate a scheme as comprehensive as I hope 
that this will be found. It is their spirit which has led me through 
this self-imposed task, and it is in extending its influence that I 
find my reward. 

I have to thank William Sellers & Co. of Philadelphia for 
suggesting the manner of distributing miscellaneous expenses 
and the use of the ticket punch for signatures ; also for much 
information and encouragement, the details of which have escaped 
me. Besides those whose names appear in the body of the report 
I wish particularly to thank Lieut. A. H. Russell, of the Ordnance 
Department, for his assistance, and Mr. H. T. Fries, Stock Clerk 
at Frankford Arsenal, to whose familiarity with existing require- 
ments and to whose zeal in meeting them I am under obliga- 
tions which it is difficult to express and impossible to repay. 

HENRY METCALFE. 
Benicia Arsenal, California, May, 1884. 

POSTSCRIPT. — A change of station to Watervliet Arsenal has 
enabled me to revise the MS. prepared in California by the light 
of a wider experience. 



PART II. 

DESCRIPTION AND CRITICISM OF PRESENT 

METHODS. 



CHAPTER III. 



PRESENT ORGANIZATION OF AN ARSENAL. 

Schedule showing the relations of the principal officers and em- 
ployees of an arsenal as at present organized. 



Chief of 
' Ord- 
nance 
com- 
mands 
all Arse- 
nals. 



Commanding 
Officer of 

Arsenal Officer in 

charge 



Ordnance 
Storekeeper. 



, Master Ar- 
morer 

2. Cost Clerk. 



1. Foreman. 

2. '* 

3. etc. 



1. Workman. 

2. " 

3. etc. 



Storekeep- f Warehouses. 

ers < Magazines, 

t etc. 

2. Stock Clerk. 



We have first the Commanding Officer, who represents the 
proprietor and stands for the arsenal in its relations with the out- 
side world. 

His only subordinate distinctively recognized by the regula- 
tions as charged with separate responsibilities, is the Ordnance 
Storekeeper. He is supposed to have charge of all material not 
in use ; to receive all material, whether received from external or 
internal sources, and to issue it only on the written order of the 
Commanding Officer. He is also generally the paymaster, dis- 
bursing on similar written orders, but the two functions are not 
necessarily combined in the same individual. 

So important are deemed his duties as custodian, that the 
storekeeper is required to give bonds, except when tempo- 
rarily chosen from the active list of ordnance officers by the 
Chief of Ordnance. 

The table illustrates the anomaly of his position, for while 
subordinate to the Commanding Officer, he is not appointed by 
him and is only discharged from his responsibilities by the ap- 
proval of their common superior, the Chief of Ordnance. As 



28 PRESENT SYSTEM. 

an officer he is an inferior; as an agent he is an equal — a rela- 
tion which is as hard to design graphically as it is difficult to 
describe. 

The Ordnance Storekeeper appears to be intended as a sort of 
check on the Commanding Officer, just as in primitive societies 
two or more officers may hold different keys to the same money 
chest ; each expenditure requires the united action of both agents ; 
fraud is impossible without collusion. 

This does well enough when the agents are of equal powers ; 
but the precaution is apt to lead to confusion when one of the 
parties is, so to speak, both a rival and a superior to the other. 

The principle of co-ordinate control may, however, be con- 
veniently applied when money only is concerned, even under the 
peculiar relations above stated. Such transactions may be delib- 
erate, for the certainty of payment is, to the creditor, almost 
equivalent to the actual transfer of the cash. No harm is done, 
no clashing of interests follows, say, a day's interval between the 
approval of a voucher by the Commanding Officer, and its pay- 
ment by the Ordnance Storekeeper. Transactions with money, 
too, require deliberation, for mistaken payments are with difficulty 
corrected. 

But it is different with material. Here, on the one hand, the 
actual delivery of the material in the shortest possible time is 
often important; and on the other hand, as material is less port- 
able than cash, so may errors due to its too precipitate expendi- 
ture be more readily corrected, if a way of determining them 
readily could be found. 

Administratively speaking, the main objection to a dual re- 
sponsibility such as has been described, lies in the conflicting 
interests of the two agents in question. The interests of the 
Commanding Officer tend generally to his getting the material 
he needs in manufacturing as promptly as possible from the store- 
house to the workshops. Here delay works harm, and his own 
interests suffer if he permits it. 

The interests of the Ordnance Storekeeper are directly op- 
posed : he does not care how much the material may be required 



ARSENAL ORGANIZATION. 29 

elsewhere, so long as he runs no risk from its leaving his charge 
without warrant. 

Now, if the Commanding Officer were a permanent fixture in 
the shops, no harm would result in practice, for whatever his 
agents needed from the storekeeper, he could procure. But he 
is not and should not be a fixture. The mere ordering of sup- 
plies from store is too small a matter to interfere with the higher 
duties of his office : he should be as little confined by such merely- 
clerical duties, and as free to give at all times to all portions of 
his command the active supervision which any of it may require, 
as if no such person as the storekeeper existed. 

What are the consequences of the existing dual administra- 
tion? Strictly speaking, the Commanding Officer should only 
draw exactly what material he requires for any particular pur- 
pose. If he needs a pound of bar iron to make a forging, a 
quart of oil to mix some paint, he must draw just that pound 
of iron, just that quart of oil, and no more, and must give his 
written order for it in each case. Of course, this condition is 
impossible, so that in practice supplies are drawn from store in 
bulk, either when purchased or soon after, and, as a means of 
accounting for their disappearance from the accounts, are imme- 
diately " expended " on the most probable objects : no other 
way seems possible. The portion not actually consumed is kept 
in the shops or about the post on no one's papers : it may be 
used, wasted or stolen ; no one can ever tell. Practically it is 
used for miscellaneous repairs about the post, until, at the end 
of the fiscal year, if a proper inventory is made, it is taken up 
on the papers as "found on post, in excess of quantity called 
for by the return." If no inventory is taken, it accumulates until 
the appearance on the return of issues of material of which none 
was previously reported on hand, requires either the adjustment 
of the papers to meet this special case or the taking of a new 
inventory. I once took up thus about 4,000 pounds of bar steel, 
worth from twenty-five to forty cents a pound, the result of 
years of " expenditure," and yet we were constantly buying more. 

If this be true for small stores like steel, oil, tools, etc., that 



3 o PRESENT SYSTEM. 

may be handled, how much more true is it of bulky stores like 
lumber and coal? No pretense can be made of drawing these 
from the storehouse as required : they are the big fish breaking 
through a net, which only serves to entangle the fishermen. 

Then, the question of properly charging material so expended 
in bulk is an embarrassing one, for if duly charged to those other 
jobs on which it is actually expended, it will be twice " expended," 
and the papers would show that more was used than was received. 
On the other hand, if it were charged but once when first ex- 
pended, it would appear that some fabrications were made 
without material, which would not only be inaccurate, but would 
be misleading to those who would in future have to depend upon 
such acts of record. The effect on foremen and others is also 
bad. They often say, " That material should not be charged, for 
it has already been paid out of another job," and are thus led to 
extravagance. 

The only alternative seems to be in the nature of a compro- 
mise, by the Commanding Officer ordering from store in bulk, 
such supplies as may be needed for such necessities as he may 
be able to anticipate. But this, like the requirement that foremen 
shall make requisition for all that they need in season to be acted 
on during certain office hours, is an inconvenient provision, and 
one tending to defeat the very purposes of organization. Not 
every want can be anticipated ; so that when out of office hours 
a want arises, how is it to be met ? We do not wish to make the 
Commanding Officer, or as has been sometimes done, one of his 
subalterns, a prisoner in the office, so as to have him ready to 
act upon such irregular demands ; we do not wish to incur the 
loss and delay caused by making the foreman wait until the next 
office hour; we do not wish by emptying the storehouse into the 
shop to do away with its important function. So an irregular 
measure is resorted to : the material is taken from store, subject 
to the future approval of the Commanding Officer. As a matter 
of course this is always given. He has might as well as reason 
on his side, and the Storekeeper has very properly to submit to 
necessities of which he may not judge. 



ARSENAL ORGANIZATION. 31 

But the track of these irregular transactions is not always 
kept, and as the Storekeeper feels that his rights have been in- 
vaded, and the integrity of his methods violated by the Com- 
manding Officer, he leaves to him justly enough the responsibility 
thus assumed, and relies upon such precedents for his justifica- 
tion should fault be found with the correctness of his accounts. 

A system based upon responsibilities so easily abrogated must 
abound in inconsistencies and in the end be only delusive. 

It will be seen that all this trouble comes from following out a 
natural supposition, that the members of the organization are like 
the branches of a tree which can communicate together only 
through the parent stem. This is well enough for fixed objects 
like trees, but for moving organizations, constantly running a 
race with time, it will not suffice. 

To preserve that harmony of action which is the essence of 
good administration, all communication to and from the outside 
world should be through the Commanding Officer. But behind 
him, in the internal economy of the establishment, he is supported 
by official subordinates over whom his control is so continuous 
and absolute, that he may, not only safely, but to his advantage, 
permit their free intercommunication ; defining clearly the scope 
of each one's duties and holding him responsible for the results 
of their performance. Since whatever the results may be, they 
are subject to his immediate correction in point of labor misap- 
plied, and as to material misused, it does not pass from his control. 

An illustration is found in any household ; if none of its serv- 
ants were permitted to assist each other without the express 
orders of its head, the head of the house would become an upper 
servant, and in case of his absence confusion would prevail. In 
practice it is invariably found necessary while requiring all orders 
and purchases concerning the outside world to go through the 
master of the house, to make such general rules as to permit and 
require the co-operation of the servants, each in his sphere of 
duty, in executing the orders of the common head. 
. So, by wisely abstaining from the constant exercise of the full 
powers with which he is clothed, and by not identifying himself 



32 PRESENT SYSTEM. 

with any one department, the Commanding Officer becomes the 
critic of them all ; but a critic with power to act, which is more 
than most critics have, and a responsibility to meet, which the 
harmonious action of his command enables him to face to the 
best of his individual ability. 

No commanding officer can do the work of all his subordinates, 
but he may so systematize their labors that, while he need not 
assume the work of any, he may still hold each accountable for 
his own share. If he confines himself to working where his work 
will tell the most, and gives others the same chance, he cannot 
fail to find their interest and energy increased and his own labor 
diminished while its efficiency is largely enhanced. 

To assist the Commanding Officer in the active management 
of the shops, he often details an officer to superintend them; 
he is known herein as the Officer in Charge. As has 
been before said, this officer is theoretically the inferior of one 
who is both superior and co-ordinate to the Ordnance Store- 
keeper ; practically, he and the storekeeper are, in many respects, 
co-ordinate inferiors to a common head, the Commanding Officer. 
Both functions, and indeed all three, may be united in the same 
person ; but their responsibilities are widely different. To 
illustrate, I would say that the Ordnance Storekeeper is the 
Commanding Officer's left hand, while the Officer in Charge is 
the Commanding Officer's right hand. The left hand holds the 
purse, while the right hand disposes of the treasure it contains ; 
the left hand holds the scabbard, while the right hand draws the 
sword ; the one has a passive charge, the other an active duty. 

Granting this, which is no idle image, it follows that the cus- 
tody of all the material of the Post, not in use, should be with 
the Ordnance Storekeeper; while the care of the material in use, 
and the means of using it, should be with the Officer in Charge ; 
each acting personally or by deputy. 

The Officer in Charge has for his deputies : 

i. The Master Armorer, or as he is sometimes called, the 
Master Workman. He is a sort of permanent lieutenant to the 



ARSENAL ORGANIZATION. 33 

Officer in Charge, co-ordinating the energies of the foremen 
under him, and in his superior's absence taking his place. His 
special practical experience is joined to the theoretical knowledge 
of the Officer in Charge, generally with the happiest results. He 
also serves to carry matters along without essential change until 
new officers in charge have become sufficiently familiar with the 
work. 

2. After the Master Armorer come the various foremen and 
the workmen under them. 

3. At Frankford Arsenal, and also at Benicia Arsenal since the 
partial application of this system, there is also the Cost Clerk, 
with such assistants as he may require to make out the factory 
records. The cost clerk belonging so intimately to the shops, may 
well have in his charge the store-room attached to them. 

The Ordnance Storekeeper has beneath him various assistant 
storekeepers in charge of the magazines and warehouses, and 
the Stock Clerk. The former receive, care for and issue all stores 
and supplies ; the latter keeps the records of the office as regards 
material passing through the Storekeeper's hands, whether re- 
ceived or issued. These records are kept in the form of the 
Property Return made through the Commanding Officer to the 
Chief of Ordnance. 

These are the principal agents with whom this paper has to 
deal ; there are some others whose duties are more or less allied 
to the subjects under discussion, as the chief clerk and the cash 
clerk ; but a knowledge of their functions is not essential here. 

3 



CHAPTER IV. 

ARSENAL BOOK-KEEPING. 



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ARSENAL BOOK-KEEPING. 35 

Requirements of Arsenal Book-keeping. 

An arsenal comprises so many different functions that it is well, 
before going further, to discuss them somewhat in detail. For 
this purpose the accompanying table serves to show that the 
arsenal consists of two distinct departments which are usually 
under one management, although nothing but convenience re- 
quires them to be so combined. 

1. As a manufactory, it requires a certain record of all orders 
for fabrication, with a prompt and accurate return of their com- 
pletion. Also, a ready reference to work in hand, so that a 
general idea of its duration may be hid ; and a ready reference 
to work not yet begun, so that labor awaiting employment may 
be at once directed to its proper object. 

It requires a prompt report of work done by each workman 
on every job, both so that he men be duly paid, and the cost 
of the job be truly ascertained. As a manufactory it requires 
prompt procurement of articles required from the outside world ; 
and to prevent unnecessary purchases, a full knowledge of what 
is on hand and available for use. 

As a manufactory, an arsenal may also have certain specialties 
or staple products like that of the National Armory for arms ; 
Frankford Arsenal, cartridges ; Rock Island Arsenal, leather 
work ; Watervliet Arsenal, gun carriages ; to which, in addition 
to its general functions, especial attention may be wisely directed. 

But like every other factory, beyond and above all these re- 
quirements, because embracing them all, it needs a knowledge 
of the true cost of its product. This is what establishes the rela- 
tion between effort and effect, between promise and performance ; 
it is the balance by which all industrial processes are weighed 
and finally valued. 

2. In its relation to the Military power an arsenal comprises, 
generally speaking, two independent functions : first, it is a mili- 
tary post garrisoned by troops which must be cared for like any 
other portion of the army ; second, it is a magazine for arms 
and munitions of war, which require a certain force to receive 



36 PRESENT SYSTEM. 

and issue them, and to overhaul and preserve them from injury 
and decay. 

These troops and storehouses require a large amount of clerical 
labor in preparing the reports and estimates demanded by the 
superior military authorities. 

In its external relations the Arsenal has a dual responsibility : 
first, to the Chief of Ordnance for the general management of its 
affairs ; and second, through him to the Treasury for its disburse- 
ments. The arsenal is required to furnish the Chief of Ordnance 
with full and frequent information as to its affairs, as a factory, 
as a garrison, and as a magazine ; so that through him, Congress 
and the people may know how the public money has been spent, 
and that the arsenal may be best prepared to meet whatever calls 
its geographical position may expose it to. These reports relate 
to the progress of work which has been ordered, and to its cost ; 
to the condition of the garrison ; the number and rating of the 
civil employees, and to the quantities of each special kind of 
material received, issued, and remaining on hand. 

The magnitude of this undertaking may be imagined when it is 
known that the returns of most large arsenals embrace several 
thousand kinds of material, each of which has to be accounted 
for under its own name. 

As to the disbursements, the arsenal reports to the Treasury, 
not only its disbursements in bulk, but those authorized by each 
appropriation of Congress. The Chief of Ordnance similarly 
requires accounts to be kept with his allotments of the general 
appropriations among the different arsenals. 

It is thus seen that the book-keeping covers a large field : the 
work involved may be imagined by any one who has seen some 
large business turned over to an assignee, to be managed in trust. 
Now, the management of an arsenal is always in trust ; but it is a 
double trust, being first from the Treasury to the Chief of Ord- 
nance, and from him to the Commanding Officer; each trustee 
has another to watch him. 

Where the accounts assuming and discharging this grave 
responsibility require the most attention, is in the details regard- 



ARSENAL BOOK-KEEPING. 37 

ing the internal economy of the arsenal, for these are the very- 
source and origin of all the changes which require the rendition 
of accounts. 

These details are often regarded as insignificant, and they are 
perhaps not worthy of comparison with many of the higher 
problems with which the ordnance officer has to deal ; but for 
him whose duty brings him close to them, they assume a great 
importance, because unless they are properly handled they take 
up so much of his time that he has none left for the other prob- 
lems ; his energy is wasted in constantly repeated efforts to do 
that which has always seemed to him before, must somehow be 
done of itself. 

This work of collecting data to serve for revising tariffs of 
piece work, for the preparation of estimates, for statements of the 
cost of finished work and the like, has seemed, in the years which 
I have served in and about Ordnance workshops, as part of the 
unwelcome price I had to pay for opportunities elsewhere enjoyed. 

" They order," said I, " this matter better in France ;" so think- 
ing that the force of competition had stirred private manufactur- 
ers, at least, to a sense of its importance, I made inquiry of 
such as came in my way with the purpose of finding a more 
simple mode of reckoning than that followed in the Department, 
and yet one that should be at least equally exact. 

Except in the workshops of Messrs. William Sellers & Co., I 
found that our methods did not suffer by comparison. I found 
several establishments in which methods somewhat similar to 
those herein described had been adopted, but none that I now 
remember in which they had been carried further than was 
required for merely present purposes. A loose system of averaging 
results seemed to be the rule, leading sometimes to selling 
machinery by the pound, and at others to simply making things 
as cheaply as possible, and selling them at the market price with- 
out regard to the fact that the circumstances of the shop might 
make sales even at market prices detrimental if they were made 
at a loss. 

The refuge for this state of things is everywhere sought in 



38 PRESENT SYSTEM. 

piece work ; but this supposes either a long succession of orders 
of the same kind by which the price may be tentatively deter- 
mined, or a knowledge on one side or the other of what price is 
the fair one from the start. Practically, such information can 
only be obtained by a comparison with similar work already done, 
the details of which it is intended by this system to preserve. 

Labor and Material. 
Although the cost of material forms such a small part of that of 
the finished product of our workshops, the most casual inquirer 
is struck by the disproportionate amount of time and money 
spent upon the records relating to material. The differences 
noted hereafter are caused by differences regarding the procuring, 
the employment, the accounting for, and the relinquishment of 
labor and material. 

Labor. 

In regard to the procurement and discharge of labor, the 
utmost simplicity prevails ; the commanding officer hires whom 
he sees fit, for as long as it may be expedient. 

The responsibility for labor engaged, lies solely in its proper 
employment; it ceases with the employment, and requires for 
its record only such simple accounts as may satisfy the claims of 
the employed, and exhibit the distribution of their time. 

Material. 

In distinction to that pertaining to labor, the responsibility for 
material involves a very wide, because a continuing, responsibility. 
To make this clearer, let me explain as follows : 

Sufficient labor for the needs of the workshop is supposed to 
be on hand, ready for such direction as the foreman chooses to 
give it; when done, it is accounted for in time, charged for in 
dollars and cents, paid off, and the matter is at an end. Like 
gas, when no longer required, the supply is cut off; there is no 
waste, no remainder 

But public property held in charge is a trust, for which an 
account may at any time be required. Until wholly consumed, 



ARSENAL BOOK-KEEPING. 39 

as by fire, the responsibility for material never ceases ; it may 
change its name, as by fabrication, but it still deserves "to be 
accounted for under its new name. How this is, the following ex- 
amples will show: 

Suppose that the material is first received as lead ; in due 
course of manufacture it becomes bullets ; the bullets lose their 
identity in becoming cartridges ; these may be fired, converting 
the bullets into scrap lead ; and finally, this being melted together 
with that resulting from the operations of manufacture, it becomes 
once more pig lead. 

So with oil and whiting, which with labor added becomes putty ; 
then with lumber, screws, nails and paint added, pass into the 
condition of boxes, and finally disappear as packed ammunition. 
The same is true of lead and oil passing into the condition of 
paint, and so on. 

To make our accounts good they must take note of every one 
of these changes, for it may be cheaper for us to buy our putty, 
boxes, etc., as such, instead of making them in the shops ; — if 
so, we should be able to know it. The growing specialization 
of small industries ma*kes just such questions more important 
every day. The first remark of the traveling salesman is, "We 
can sell you those things at a profit, for less than it costs you to 
make them." 

We now see what is meant by the continuing responsibility 
imposed by the possession of material. It is a load which may be 
shifted under different names, but from which one can never be 
wholly relieved until it is consumed as by fire or is transferred 
to another's keeping. 

As a further illustration of the difference in the treatment of 
charges for labor and material, it is easy to see that labor is 
always a charge, while material may be either a charge or a credit 
to some account. Thus the components of a fabrication are 
proper charges to it, but if diverted to another product must be 
credited to balance the account. 

Furthermore, material should, if possible, be procured by 
timely contracts, so as to gain the advantage following the com- 



4 o PRESENT SYSTEM. 

petition in prices between dealers. The contracts should be based 
upon the expectation of large and immediate deliveries, that the 
fluctuations of the market need not be allowed for by an increase 
of price, and that the expenses attending numerous small deliveries 
may be avoided. Yet, these matters must be so managed that 
the funds be not drawn upon so heavily in the early part of the 
season, that the contingencies to which all manufactures are sub- 
ject will be unprovided for. Labor requires none of these pre- 
cautions. 

When received, material should be at once accounted for, and 
should be so kept that all expenditures from it will be recorded, 
and of necessity charged to some account. Yet, at the same 
time, the material must be so accessible, that it may be had for 
proper purposes as freely as in any private workshop in the 
land. 

The necessity for anticipating the want of material and for 
recording the results of its procurement and use, is thus seen to 
be accountable for the relatively great portion of our records 
that it occupies. 

I imagine that, whether heeded or not, the same relations exist 
in all workshops, down to the smallest private foundry, in which 
the processes are the fewest, the materials the crudest and the 
least varied, and where the disposition of the material concerns 
no one but the proprietor. 

What study I have given to the subject convinces me that a 
proper treatment of material is the key to success in those 
branches of administration with which this paper has to deal ; 
with that well settled, everything else follows; without it, no sys- 
tem can work satisfactorily. 



CHAPTER V. 

PRESENT SYSTEM. 

a. external rela tions. 

(property accountability.) 

Definitions. 
Property Returns. 

A property return is a periodical tabular statement with 
appended vouchers, of all recorded transactions with public 
property during the interval of time to which it belongs. 

There are two returns now made, one by the Ordnance Store- 
keeper, known generally as the Property Return ; and one, usu- 
ally much more restricted in its scope, made by the Commanding 
Officer and known as the Current Service Return. The following 
discussion applies particularly to the Property Return. 

As to the actual steps to be followed in making these returns 
the Regulations are not explicit, but the same general practice 
seems to be followed at the different arsenals. To speak as 
exactly as possible, I shall refer to the method now followed at 
the Benicia Arsenal, as it is that with which I am most familiar, 
and as far as my experience goes, a fair type of the rest. 

Vouchers. 

Starting from the base of the pyramid of which the 
Return is the top, we find a large number of individual vouchers 
of various kinds, which are the first written evidences of the 
transactions to be recorded. They can all be divided into two 
general classes, viz., receipts and issues. 

Abstracts. 

In the extended transactions of an arsenal the individual 
receipts and issues are so numerous, that, to facilitate their 



42 PRESENT SYSTEM. 

examination, those of like nature are grouped together into 
" abstracts." The form of these abstracts varies according as 
they relate to transactions with one, or with more than one, 
person or purpose. They may thence be called single or double 
abstracts respectively. 

A single abstract is a mere classified list of names. A double 
abstract in one in which both names* and agenciesf are classi- 
fied, the names generally in the top horizontal row, and the 
agencies in the first vertical column, p. 46. To borrow an 
illustration from geometry, a voucher may be said to correspond 
to a single point ; a single abstract to correspond to a line made 
up of points, and to be a paper of one dimension ; and a double 
abstract to correspond to a surface determined by co-ordinate 
lines, and to be a paper of two dimensions. It is as hard to 
conceive of an abstract classifying information as to more than 
two headings at once, as it is to conceive of a surface of three 
dimensions or of a space of four. Any attempts to make an 
abstract serve such alien purposes can only prove useless or 
confusing. 

Material. 

By material I shall mean all property dealt with, whether so- 
called "raw," or in the form of Ordnance Stores complete for 
issue, or incomplete. 

Nomenclature and Classification of Material. 
Nomenclature. 

Inasmuch as the names on the return represent in a peculiarly 
strict sense the articles to which they belong, it is essential in 
all official papers that the names of material be correctly given. 

An extended nomenclature, found in the Property Regulations, 
pp. 180-227, assists in giving to the same objects invariable 
names; although embracing some 7,000 names, it is of course 



* Names. 

By names, I shall mean the official names of the material concerned, 
t Agencies. 

For want of a better term, I shall call the persons or purposes involved "agencies." 



EXTERNAL RELATIONS. 



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PRESENT SYSTEM. 



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EXTERNAL RELATIONS. 43 

incomplete, but it affords an excellent frame-work for the placing 
of such new names as practice constantly requires. 

Classificatiofi. 

To avoid as far as possible the consequences of error in nam- 
ing material and for convenience of reference these names are 
classified as follows : 

1. The names are placed in Part I, or in Part II of the Return, 
according as they refer to stores completed, or to the raw materials, 
tools, etc., required in their production. 

2. The names in each part are grouped together in similar 
"classes," and the names in each class are arranged alphabetically 
according to their distinctive or family names. Thus bradawls are 
called " awls, brad," etc. The effect of this is to bring all the 
awls, whether armorers', brad, pad, saddlers', seat, stocking or 
strap, together on the return; making the aggregate result as to 
the awl family correct, however this aggregate may be actually 
distributed among the varieties named. It will be seen that the 
awls also find their way into the tool class, so that if some should 
happen to be called, say, " scribers," the mistake could the more 
easily be found and corrected. 

3. A further classification of names according to the condition 
of the material is often required : this is generally made by notes 
appended to the names, or by the use of colored ink. Accord- 
ing to this requirement material may be divided as follows : 

{New. 
Cleaned and repaired. 



Material. 



{1st class ; Worn but whole. 
2d " Parts missing. 
3d " Irreparable. 

The classification is carried out as fully as above described 
only for arms advertised for sale ; for other material the Property 
Return only concerns itself with the difference between service- 
able and unserviceable material. 



44 PRESENT SYSTEM. 

Classes of Parts I and II. 

Names forming Part I of the Property Return, comprising 
Ordnance and Ordnance Stores for issue, are divided into ten 
general classes, as follows : 

Ordnance and Ordnance Stores. 

1. Cannon. 

2. Carriages. 

3. Artillery implements. 

4 and 5. Artillery projectiles partly or fully prepared for 
service. 

6. Small arms. 

7. Leather work and accoutrements. 

8. Ammunition. 

9. Miscellaneous articles for army use. 
10. Parts of the above. 

Part II of the Return embraces all stores which properly come 
under the head of materials, machines, tools, animals, etc. 
These are classified as follows, the classes being distinguished 
herein from those of Part I, by using letters instead of numbers 
in referring to them. 

Materials, etc. 

A. Cloth, rope, etc. 

B. Forage. 

C. Ironmongery, etc. 

D. Leather, etc. 

E. Lumber and building materials. 

F. Material for heating, lighting, polishing and cleaning. 

G. Material for office use. 

H. Material for laboratory use. 
I. Paints, oils, dyes, etc. 
K. Miscellaneous. 

X. Machines and parts of same. 
Y. Inspecting instruments. 
Z. Tools and utensils. 



EXTERNAL RELATIONS. 



45 



Abstracts. 

To distinguish the abstracts they are either lettered or num- 
bered, according as they refer to receipts or issues: see table 
following, and also in chap. X. 

The abstracts are attested as follows : A, I and 2 being based 
on invoices and receipts signed by other parties outside the 
Arsenal, are signed by the Ordnance Storekeeper. But all 
the other abstracts, dealing as they do, except abstract C, with 
the internal affairs of the Arsenal, are signed by the Commanding 
Officer. 

Abstracts of Receipt. 



Designation. 


Received from. 


Form. 


Signed by 


A 


Army, Forts, etc 


Double.... 
Double.... 


O. S. K. 


B 


Fabrications 


C. O. 


C 




C. O. 


D 


Current service, and from taking 
up articles found on post in ex- 


C. O. 


E 


C. 0. 











Abstracts of Issue. 






Designation. 


Issued to, or for. 


Form. 


Signed by. 




Army, forts, etc 


Double.... 
Double.... 
Double.... 

Double.... 


O. S. K. 


2 


Militia 


O. S. K. 




Sales 


C. O. 




Dropped from return 


C. O. 


C 


Expenditures as in fabrication, and 
issues to the current service return 




6 


C. 0. 

c. o. 







Agencies. 
In the double abstracts, A, C, i, 2, 3, the agencies are the offi- 
cers, forts, firms, states, etc., whose accompanying vouchers, 
arranged in chronological sequence, are referred to by their num- 



46 PRESENT SYSTEM. 

bers in the margin of the abstract. In abstract 5, which has no 
vouchers, it is the custom to distribute the expenditures among 
the following agencies : 

1. In experimental firing and salutes. 

2. In making small arm ammunition. 

3. In repairs and preservation of Post. 

4. In fabrication, repair and preservation of stores. 

5. In running steam engine, repairing tools and machinery. 

6. In office duties and lighting of Post. 

7. On account of public animals, and repairs of wagons, carts 
and harness. 

8. In erection, repair and preservation of public buildings. 

9. In repair and preservation of armament of forts. 

10. In repair and preservation of field and siege carriages, and 
Ordnance stores. 

11. In fixing cannon ammunition. 

12. Issued for current service at the Post. 

These agencies occupy the first left-hand column of the abstract ; 
so that the names of the material expended on them being in- 
scribed on the top line, the quantities which will be found at the 
intersection of each line and column will show the quantity of 
each material expended for each particular purpose. The footings 
of the columns give the total quantity of each kind of material 
expended, irrespective of the agency to which it was applied. 

Vouchers. 

Vouchers should always bear the signature of some other per- 
son than that of the officer making the return. 

Thus, his evidences of receipt are the invoices which he receives 
from consignors of material, and his evidences of issue are the 
receipts of those to whom he consigns it. 

The vouchers belonging to abstracts A, C, I, 2, 3, 4, are 
evidently external to the economy of the arsenal, and explain 
themselves by the signature of the other party to the transfer of 
property recorded. So, in his dealings with the Commanding 
Officer, the Ordnance Storekeeper's vouchers are the former's 



EXTERNAL RELATIONS. 47 

invoices and receipts ; these, to save the multiplication of papers, 
are generally given in bulk, in the form of certain quarterly 
abstracts signed by the Commanding Officer. 

Vouchers belonging to the abstract of expenditures (5), and 
to all the single abstracts, belong to the internal economy of the 
arsenal, and are explained in full only by such records as the 
Commanding Officer may choose to keep. These are generally 
as follows : Abstract B is based on the monthly reports of fabri- 
cation and other work done ; and the other abstracts are compiled 
from the remarks on various requisition books, store books and 
vouchers, showing the purpose or nature of the transactions they 
record. 

Compilation of Abstracts. 

1. The single abstracts are consolidated from the individual 
vouchers by any convenient arrangement that the clerk may 
devise ; generally a rough list of names arranged by interpola- 
tion in approximately alphabetical order is made from the 
vouchers, and the corresponding quantities entered opposite the 
names from the vouchers in turn. The names and the total 
quantities, when fairly copied, form the abstract required. 

2. The double abstracts are generally made up from the 
vouchers whose serial numbers appear in the column next to that 
containing the agencies. 

The preparation of a double abstract is a comparatively easy 
matter if the vouchers on which it is based have their items 
arranged in the regular sequence of names. 

It is first required to compile from the different vouchers a 
classified list of all the names of material which they contain. 
This is the most difficult and important part of the task, for on its 
accuracy and completeness all the rest depends. After transcrib- 
ing this list on the head line of the abstract which is reserved for 
names, the insertion of the quantities under each name by trans- 
fer from the vouchers follows. 

But if the names on the vouchers have not been classified, great 
trouble results, for in transcribing the names from the vouchers 



48 PRESENT SYSTEM. 

to the abstract the clerk has to skip from one part of it to the 
other and between classes in the same part, with much loss of time 
and great liability to error. Also in making the classified list of 
names, confusion is apt to follow the omission or misplacing of any 
of them ; for the whole arrangement depending on the regular 
sequence of the names, an omission in the order is equivalent to 
an admission that the name omitted does not appear elsewhere. 
The case resembles that of a dictionary or city directory. 

If we had a form of abstract comprising the name of every 
material dealt with as is the case with many of the abstracts of the 
Quartermaster's and Commissary Departments, this trouble would 
be avoided ; but the great variety of material handled by the 
Ordnance Department renders such an arrangement impossible. 

Preparation of Return. 

The quarterly abstracts A, B, C, I, 2, 3, etc., having been pre- 
pared as specified, are consolidated into the annual abstracts A, 
B, C, etc., p. 11. These annual abstracts are further consolidated 
into annual statements of receipts and issues, respectively: the 
former bears the designation of the annual abstracts of receipt 
(lettered abstracts) in the column of agencies ; and the latter that 
of the annual abstracts of issue (numbered abstracts). These 
two statements thus give the total quantity of each item named 
which was received or issued during the year. 

The return is now made up by adding to the quantities reported 
on hand by the last return, the quantities shown by the annual 
statement of receipts as having been since received ; thus giving 
the total quantity to be accounted for. From this is deducted 
the quantities shown by the annual statement of issues as having 
been issued since the last return; thus leaving a total remaining 
on hand to be accounted for. 

Since the return distinguishes between serviceable and un- 
serviceable material of the same name, both its scope and the 
labor required in preparing it may be very greatly increased. 



EXTERNAL RELATIONS. 49 

Criticisms. 
Abstract of Purchases, C. 

Abstract C, which is made up from the cash vouchers, is signed 
by the Commanding Officer as a sort of consolidated invoice of 
all the material which he has bought during the past quarter, 
whether the Ordnance Storekeeper has actually handled it or not. 

From this arises a sort of constructive receipt on the latter's 
part, imposing a responsibility often assumed after the material 
for which he receipts has been consumed. His willingness to 
accept the responsibility is accounted for by the fact that it is 
generally immediately discharged by the simultaneous expendi- 
ture of the material in question ; his function has then been merely 
a clerical one, in recording the acts of the Commanding Officer. 
If some equally convenient way were found, I doubt whether such 
irregular transactions would be required. 

The following objections present themselves to thus mixing the 
accountabilities for cash and property : 

I. By taking the evidence of purchase as the sole evidence of 
receipt, we deprive ourselves of several aids to correct accounta- 
bility ; for a receipted cash voucher, say, for material purchased, 
is in reality only evidence as to the satisfaction of so much of 
the creditor's claim against the government; it is only secon- 
dary evidence as to the items of material actually transferred to 
the debit account of the purchaser. 

The primary evidence as to what items were really bought is 
found in the fly, or firm bill, which usually accompanies the 
goods purchased, and which acts, therefore, both as an invoice 
as to items and as a demand for their equivalent in money. But 
in practice this primary evidence is lost to sight as soon as it has 
served the merely local purpose of furnishing the information 
required for the preparation of the cash voucher. 

After the cash voucher is so prepared, it is sent to the creditor 
with a cheque. But his responsibility for the correctness of the 
items on the voucher having been impaired by their handling by 
the purchaser, he is naturally only concerned with getting the 
value originally demanded, having received which, he signs the 
4 



S o THE SENT SYSTEM. 

receipt, and thus completes the evidence upon which all subse- 
quent accounts are founded. 

Few creditors would feel bound to correct any errors as to the 
items of such an account, provided they themselves received 
their due ; so that, practically, the whole matter is left to the 
discretion of the purchasing officer. If an unscrupulous person, 
he may buy a coat and call it candles, and no one need be the 
wiser, particularly since the candles are, for the reasons stated, 
" expended " as soon as they are received, and, what is more, 
are expended without increasing the expense of anything in 
particular. 

It is easily seen that this practice is opposed to the essence of 
accountability, which receives no statement unsupported by such 
independent testimony as the requirements of practice permit. 

2. The defenseless position of the Ordnance Storekeeper is also 
worthy of note ; for if, from any reason, say the relief or death 
of the Commanding Officer, or from some of the disagreements 
to which all organizations are subject, the Commanding Officer 
should fail to sign the quarterly Abstract of expenditures, the 
Ordnance Storekeeper would be left badly in the lurch ; for while 
the cash papers imposing the responsibility are made out monthly, 
the abstracts discharging it are quarterly papers. A similar case 
often happens in practice. Since purchases are " taken up " as a 
consequence of their purchase, but are only dropped or " ex- 
pended " from the Return after having been drawn from store by 
the written order of the Commanding Officer, it happens that 
bulky articles like coal and building materials, which never actually 
pass under the Storekeeper's control, are often consumed on their 
arrival without any note being made on the store book that would 
lead to their expenditure on paper. Consequently, the end of 
the year finds the Storekeeper with a large amount of material 
charged against him, but which has disappeared from view. 
Whatever statements may then be made as to the objects on which 
it was expended must depend upon memory alone, and be largely 
conjectural. 

3. Another trouble results from this mixing of property and 



EXTERNAL RELATIONS. 51 

cash papers. It is axiomatic that material should not be paid for 
until received ; but the converse of the proposition does not hold, 
for all material must be received before it is paid for. How long 
it is received in fact, before it is "received " on the cash vouchers, 
depends upon a great many contingencies. At this arsenal, owing 
to the necessity of sending certificates of inspection to Wash- 
ington for approval, at least two weeks must elapse. On con- 
tracts on which no payment is made until completion, many 
months may pass. 

Delays due to the time consumed in transmitting funds and in 
making out the necessary papers also intervene, so as to separate 
still further the actual from the constructive receipt. This often 
requires a separate abstract to be made of materials received, 
but not paid for. 

This involves not only a radical departure from the established 
rule already described, but of necessity the searching of an 
entirely different set of records, for the cash vouchers not fur- 
nishing the information required, it must be sought in the books 
showing the receipts into store. Now, since these have all to be 
gone over for this extraordinary purpose, the question arises, 
whether it would not be better to keep the accounts in the first 
instance, so that the quantities " received " should be based upon 
receipts solely, and not partly on purchases and partly on 
receipts. 

4. Since stores may not be taken up until paid for, but are 
often needed for use or issue as soon as they are received, it may 
easily happen that material procured at the end of one year may 
be issued, say to another post, on the return of that year, but not 
be acknowledged as a purchase for a year after. When this 
happens with a new material, or when more of a given material 
has been issued than was reported on hand, the result is anomalous, 
if not confusing. But this is not all ; it leads to delaying the issues 
to prevent such a result, or to keeping back in an irregular way 
the papers explaining them 

5. As another illustration of the impolicy of making a receipt 
necessarily depend upon a purchase, let us take the case of troops 



52 PRESENT SYSTEM. 

supplied from a given arsenal, but so situated as to make the 
transportation of bulky material a troublesome and expensive 
matter. Let us take Fort Gaston in the forests covering the 
northern part of California as in want of scantling for making 
targets, or the Light Battery stationed at the Presidio as in want 
of coal, as examples, both being supplied from this, Benicia, 
Arsenal. 

In these cases the regulations present the following dilemma: 

A. To buy the material in San Francisco, pay for its transpor- 
tation to the Arsenal, and then immediately reship it to its desti- 
nation, possibly within sight of the spot from which it originally 
came ; or 

B. To let the requiring officer select what material he wants, 
to pay the bill approved by him, and then by fictitious entries on 
the Return assume and discharge a responsibility which has 
never existed in fact. It is difficult to say which of these alterna- 
tives is to be preferred. 

But if, on the other hand, purchases and receipts were dealt 
with separately, one being a cash paper and the other a property 
paper, like abstracts A and D in the Quartermaster's Department, 
such a transaction would be perfectly plain and straightforward. 
The purchase at the Arsenal would be explained, if necessary, by 
reference to the obligation assumed by the requiring officer on 
his own property return. Then the regulations would cease to 
be obstructive to natural methods, but would properly fulfill their 
true functions, by directing all proper actions to sure and speedy 
ends. 

These objections are in part modified by the present method 
of making payments on " certificates of inspection," explained 
chap. XV; but the difference is only of degree. The payment is 
not made now until approved by the Chief of Ordnance, nor 
does he approve it until the receipt of the material has been 
acknowledged by the signature of the Ordnance Storekeeper. 
But in practice the latter is often obliged to sign for things of 
which he has never had personal knowledge or control. His 
attention is not necessarily called to them until long after they 



EXTERNAL RELATIONS. 53 

have been consumed, until, in fact, it becomes necessary or con- 
venient to make out the accounts. 

The Storekeeper will be wise, then, not to sign until the pre- 
ceding signatures have been completed, for by par. 67, Ordnance 
Regulations, the Inspector is the agent of the Commanding Offi- 
cer, if he be not, as he sometimes is, the Commanding Officer 
himself. 

In any case, the acknowledgment of receipt of material by an 
employee or subordinate is not conclusive when such independ- 
ent testimony as the invoice given by the fly bill of the dealer 
can be obtained. 

Abstract of Sales, 3. 
Turning to the parallel abstract, that of sales, we find occasion 
for the same uncertainty ; although, as the government does not 
give the credit which it requires of private individuals, the mis- 
chief is less felt. 

Abstracts relating to the Current Service Return, abstracts 5 and E. 

Turning to these abstracts on page 45, it will be observed as 
a significant fact, that so little is property once put into current 
service expected to be returned to store, that issues of it for that 
purpose are grouped with such expenditures as those of powder 
for firing salutes, of forage, and of material consumed in manu- 
factures of different kinds. Receipts from current service by 
the Storekeeper are also classed with unexpected "finds" of 
property about the post. 

With a proper system it would be quite as easy to return 
property to store for safe-keeping as to draw it from store for 
use; and whether in store or without, its accountability would 
be maintained. 

Annual Property Return. 

To diminish the size of the abstracts and for other reasons, it 

is not unusual to discontinue purchases and issues for a week or 

so toward the end of the year. Notwithstanding this aid to the 

accountant, by which he can only profit at the expense of other 



54 PRESENT SYSTEM. 

equally important agencies, the papers are so voluminous that 
sixty days after the expiration of the year are allowed for their 
completion. 

Assuming their correctness and their completion in season, 
what is the net result of the labor they require? 

I would reply, a schedule which is true but once a year, and 
which then only refers to what existed two months before. As 
a periodical reckoning it may have value ; as an actual exhibit 
it is of no account. 

When the ever-recurring question comes — " How much of this 
have we on hand ? " who ever thinks of consulting the last return, 
and of summing up the various transactions which have since 
affected its showing? In practice, it is easier and quite as accu- 
rate to go to the storehouse and make a count, or else to rely on 
the memory of the assistant storekeeper for the information 
required. 

Inventory. 

It is, I presume, on account of this well-grounded want of con- 
fidence in the property return, that the inventory is taken. 
Except at small establishments, unless the inventory were com- 
piled from the very return it is intended to check, even the two 
months allowed would hardly suffice, without causing grave 
interruption to the more serious business of the post. It thus 
serves, practically, as a second return, no better than the last; 
and, except that it has no vouchers, no worse. 

(Note. — It took 18 men six months to make an accurate inventory of the public 
property at Benicia Arsenal, when the command was transferred from Captain Mc- 
Allister to Colonel Wainwright, in 1864.) 

Current Service Return. 

(See par. 3, 64 and 87, Ordnance Regulations, and Ordnance Property Regulations, 

chap. I.) 

This return, although probably intended to be made on lines 
parallel to those of the Property Return and to cover materials 
as well as Ordnance stores and machines, in practice has become 
merely an accounting of tools, machines and generally of " plant " 
in current service. 



EXTERNAL RELATIONS. 



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PRESENT SYSTEM. 



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EXTERNAL RELATIONS. 55 

It differs from the other return in that the Commanding Officer 
who signs it, signs also all the vouchers to it. These include the 
abstracts representing transfers to him from the Storekeeper; 
and also an abstract of such articles for which he is responsible 
as are lost, returned to store, worn out or destroyed. 

He thus becomes the arbiter of his own accountability, and his 
return might, as far as the responsibility it imposes is concerned, 
be replaced by a simple unauthenticated statement of his lia- 
bilities. 

The difference between his position and that of the Store- 
keeper need not be dwelt on, yet there is no reason to suppose 
that one should be held to a stricter reckoning than the other. 

I would also call attention to par. 64, Ordnance Regulations, 
page 11, which directs the Commanding Officer to return to 
the Ordnance Storekeeper at the end of each month " the stores 
not required in the current service." That is, that although they 
have been expended, i. e., consumed on paper along with the 
powder used in firing salutes, yet being actually still on hand, 
unconsumed, they must be hauled back to the storehouse on the 
monthly settling day, to be taken up on the papers with other 
property found about the post ; to be " re-expended " whenever 
the current service may require them. 

General Remarks. 

As a symmetrical means of supplying information to the supe- 
rior military authorities, it would be difficult to devise anything 
more simple and beautiful in its general plan, than the present 
system. It may be compared to a pyramid, the apex of which 
is the Return, resting on the Annual Statements of receipts 
and issues; these being supported by the annual abstracts of 
receipts and issues; these by the separate quarterly abstracts ; 
and these finally by the individual vouchers " en masse" All 
that is generally seen of the pyramid is above ground, where the 
force of superior criticism has gradually moulded it into a nat- 
ural symmetry. My objection is that the process has not been 
carried far enough down ; that many of the data which are 



5 6 PRESENT SYSTEM. 

assumed to be correctly prepared are insecurely founded, and that 
hence the whole structure is radically weak. 

My hope is to explain acceptably a system by which all these 
data may be based on one uniform foundation, and that by the 
variety of interests with which they are involved they may be 
bound together into one consistent whole, worthy of the shapely 
structure they support, and by the extension of whose lines their 
own limits were determined. 



CHAPTER VI. 

PRESENT SYSTEM. 

b. internal relations. 

(administration.) 

Giving Orders. 

Orders are given in writing for important work, and verbally 
for minor matters. 

If given in writing, the orders are sometimes entered in a 
" fabrication book " showing date, authority, purpose, Command- 
ing Officer's signature, and finally a column for the date when 
their completion is reported. 

Sometimes the orders are in letters or notes to the Master 
Workman or foremen ; and often, particularly in large orders 
which have been long discussed and for the beginning of which 
no certain time is set, the written order is omitted altogether. 

However the orders may be given, they are generally entered by 
the foreman in a memorandum book in the order in which 
received. His intention is to keep this book with him as a re- 
minder of what work is incomplete, finished jobs being crossed 
off as they are done. These being reported to the office, the 
date of completion is entered on the fabrication book, and the 
circle is complete. 

This seems at first sight a very natural and sufficiently perfect 
way of keeping track of orders ; but it is open to the following 
grave objections: 

1. The entry is only a memorandum; nothing depends on it; 
nothing prevents work from beginning before the entry is made, 
or from continuing after it is crossed off as complete. 

2. Beginning and ending with himself, as the foreman's entry 



58 PRESENT SYSTEM. 

does, there is nothing to mark the delivery of the order, nor to 
qualify its asserted completion. 

3. Being for his personal information only, the tendency is so 
to abbreviate the entries as to make them unintelligible to any 
one else. In case of his absence, sudden sickness or death, the 
workings of the whole shop may thus be greatly disturbed or 
suspended. 

4. The book makes no provision for distinguishing jobs in 
progress from those on which no work has been done ; nor does 
it exhibit to the foreman or to his superiors the state of the work 
in his shop at any given time. All this has to be carried in his 
head. 

5. There being nothing to record his failure to make an entry 
or to cross off a completed job, the omission can only be detected 
when in the first case the work ordered is needed elsewhere, and 
in the second case when it is done twice over. 

6. So, should an entry be overlooked, or while only executed 
in part, crossed off as if completely done ; or should an order 
be amended or suspended while in progress ; or should he wish 
to record its product, either in gross at once, or by successive 
deliveries ; in these, as in a host of other cases, his memory must 
still be his main guide. In spite of his book he would still have 
to remember what to look for, where to find it, and what it meant 
when found. 

There is a certain economy of attention by which the more 
active is a man's work, the less is he capable of contemplation ; 
and foremen's heads may be put to better purposes than having 
to bear this constant burden of solicitude about their clerical work. 

7. Passing from the foreman to his book, we find in an arsenal 
of any size that the great number of orders always in progress 
makes the task of keeping track of them within the book almost 
as great as if no book were had. For example, suppose the 
foreman starts with a fresh book ; the trivial orders are soon 
crossed off, and by degrees the important ones are left — mere 
oases scattered in a waste of entries more or less effete, which 
has to be slowly traversed every time new work is to be given 



INTERNAL RELATIONS. 59 

out or completed work crossed off. An effort is made from time 
to time to consolidate the incomplete entries and start anew in a 
fresh place ; but the same results are sure to follow : the most 
space is finally occupied by what matters least, and the most 
important part is hidden by the most irrelevant. 

8. When there is more than one department, a special order 
book is sometimes kept for each foreman, into which are copied 
the orders which specially concern him ; but as it can hardly 
ever be foretold into which department an order may not go, 
such a plan can only serve an uncertain purpose and lead to 
indefinite results. At the best, it removes the difficulty only a 
step beyond that already discussed. 

9. There is another practical objection to the use of an order 
book which is of far greater importance than may at first appear, 
that is, the impossibility of its being in two places at once. It 
is needed at the office for the entry of orders, and it is needed at 
the shop for reference to these entries, often at the same mo- 
ment. It will be found that with the delays in its transmission, 
added to the time it is actually in use at the " other" place, the 
occasions of its being on hand when wanted at either place seem 
very rare. If the book is retained at the office, it requires fre- 
quent absences of the foreman from his proper work, and it in- 
volves the doing of his clerical work at least twice : once in a 
memorandum of some form, and once in the office book. 

It would be better if some means were found by which what- 
ever record was needed should be on hand whenever and wher- 
ever wanted; that whatever work of record was required should 
for a single cause be done but once ; and that its effect should 
be positive, determinate and distinct. 

Keeping Account of Labor Charges. 
The timekeeper, generally the foreman, goes about the shop 
towards the close of the day and asks each workman how he has 
spent it; according to the workman's recollection he enters the 
time reported in a book, as hereafter described. 

Note. — An exception to this practice existed in my time at the National Armory, 
where, in some departments, each workman entered on a little slip of paper in his own. 



6o 



PRESENT SYSTEM. 



language, the manner in which his time had been employed. This and the time were 
copied into the time book; but nothing more was done with the tickets. This practice 
was the germ of the system herein developed. 

There are two general forms of time book ; one, form A, in 
the nature of a pay-roll, in which the time made by each man 
during each day is entered in gross ; and forms B and C, in which 
an attempt is made to show how the time so reported has been 
employed. 

Form A. 

Time book for month of April, 18J4. 





Days of the Month. 


Total 
days. 


Wages 
per day. 


Am'nt. 


Names. 


1 


2 


3 
3 

¥ 
I 
I 


4 



1 
1 


5 


1 

1 


6 


to 31 


J. Smith 


1 
1 
1 


1 

2 

1 


it 

1 

1 




3* 

5 
6 


$2 OO 

5 00 

75 


$7 00 
25 00 

4 5° 









Form B occupies a page for each day, and a line for each man. 
To save copying the names anew each day, it is customary to 
paste a fly slip on the back of the first page, which, being 
unfolded, serves for all successive pages and also gives more room 
for the daily record of employment. 

Form B. 
Work Report for April 2d, 1874.. 



Names. 



John Smith 

A. Jones ... 
T. Brown... 



Occupation. 



\ hour cleaning engine, | hour sawing 
wood, 1 \ hours riling brass for lathe 
bearings 

Absent 

^ day on shop fixtures, \ general jobbing, 
\ helping smith 



Total days. 



INTERNAL RELATIONS. 



61 



Form C. 

Time book and Report of Work in the Machine Shop, for April, 18J4.. 

John Smith, at $2.00 per day of '8 hours. 





Days of Month. 


Total 
hours. 


Total 

days. 




Employment. 


1 


2 


3 


4 


S 


6 


to 31 




Repairing mowing 


1 

1 
6 




2 

4 
2 




3 
3 


... 


2 
6 

1 
1 


3 
8 
6 
12 
3 


I 

1 
3 

3 

H 


$0 75 

2 00 

1 5° 

3 00 
75 


Cleaning engine.... 


Shop tools 




8 


a 


8 


a 


6 


a 


10 


3 2 


4 


$8 00 




1 


... 


1 


... 


3 


... 


il 




4 









Form C, which is a combination in form as well as in name, 
was in use at the National Armory during my service there. Its 
great advantage over form B is the greater space it affords for 
inserting the names of employments upon which the workman 
has been engaged. It also permits the use of a smaller time 
unit, and consequently of a more exact definition of its record; 
for in form B the small space allotted for a description of the 
work, and the need of re-writing it every day tends naturally to 
the consolidation of entries ; whereas in form C an entry once 
made stands good for the whole month, provided that the workman 
always calls the same work by the same name. 

Leaving out of consideration form A, we find both B and C 
open to the following objections : 

1. The workman has to remember so suddenly all the jobs he 
has worked on during the day, that he is very apt to make mis- 
takes by lumping different jobs under one head ; or by calling 
the same work by different names, or different work by the same 
name on different days. 



62 PRESENT SYSTEM. 

2. He is apt to use general terms loosely, charging his time, 
say, to " Miss. Repairs," " Shop Fixtures," " Jobbing," etc., instead 
of giving it definite names by which its exact nature may be 
hereafter distinguished. 

3. In case the workman is absent, during all or part of the day, 
there is nothing but the memory of the foreman to rely upon as 
to the fact. For example, the workman may ke marked " absent " 
when present, or may be credited with some time when absent; 
in neither case will the error be discovered until the pay-roll is 
signed, nor even then unless the workman has kept his own time, 
and unless in the latter instance he has been honest enough to 
forego the advantage given by the foreman's mistake. 

4. Besides such errors in stating the gross amount of time, the 
following mistakes are not infrequent in the distribution of the 
time : In form B, the foreman, being cramped for room if he has 
many entries to make on one line, is led to abbreviate them or to 
condense them, so as to save himself trouble. 

5. In form C, also, he is not unapt, in order to save himself 
the trouble of writing new headings, by no means an easy thing 
while walking about the shop taking time, to charge the man's 
time to an old heading, or to merge it with some other job worked 
at on the same day. 

6. With the best intentions possible, he will also make mis- 
takes by inadvertently placing the figures on the wrong line, 
and even sometimes in the wrong column; and generally, he is 
subject to all the errors attending verbal transmission of import- 
ant information, aggravated by the interruptions which it is a 
foreman's regular business to meet. 

At the end of the month these time books go to the main 
office, where the clerks use them in making out the pay-roll, and 
afterward in allotting the various charges among the appropria- 
tions to which they belong. But the latter part of this work is, 
from the nature of the case, very imperfectly performed. In the 
first place the entries are confusing and in themselves indefi- 
nite ; and again, clerks, from the nature of their occupations, 
are incompetent to judge fully of the meaning of these entries, 



INTERNAL RELATIONS. 63 

made as they are by mechanics, and abounding in technical terms. 
So the deciphering of these entries falls, as does the statement 
of work done and the cost of the fabricated product, upon the 
foreman, again burdening him with work which he is not fitted 
for, and interfering with the free exercise of his proper functions. 

Here his frequent inexpertness with figures comes in to make 
the result uncertain ; or he may be so interested in keeping the 
cost of a certain work within a given estimate, that his report 
will be misleading. Meanwhile there is a hurrying between the 
shops and the office, with inquiries, statements and explanations 
so thick, that for a few days after the first of the month life is a 
burden to all concerned. 

So it happens that when any special estimate or report is 
demanded, unless perfect confidence be had in the intuitive 
knowledge of expenditures, both past and contemplated, which 
foremen, by virtue of their office, seem often expected to pos- 
sess, the whole ground has to be gone over anew; and from 
the beginning every time have these piles of manuscript to be 
deciphered in the light of memory alone. 

In spite of appeals to the memory of the workmen, who, to 
meet them, often keep little books of their own, what wonder is 
it that such work is most wearing in the performance, and most 
unsatisfactory in the result? 

Then suppose that fragmentary information should be required : 
for example, the gross cost of an order having been reported, 
including the drawings, patterns, tools, modifications of machinery 
and the time always wasted in the experimental working of new 
devices, one may be, and often is, required to ascertain the cost 
of duplicating the product of the first order, the plant required 
being on hand. 

It may be also required, knowing the cost of work done by a 
high grade of labor necessarily employed in experimental efforts 
of a tentative nature, to estimate what it would cost to repeat the 
work on a larger scale by the aid of cheaper labor. In the 
ordinary case the future need for such information is not pro- 
vided for ; the workman does well if he even charges his time in 



64 PRESENT SYSTEM. 

bulk to the proper order. So nothing but sheer memory remains 
to supply this information; unless, in anticipation of such an 
inquiry, a special effort has been made at the start, and some 
special record has been kept for this purpose alone. 

I have known this work to be repeated for the sole purpose 
of finding out certain data relating to its first performance. 

The need for these special efforts is a reproach to any manage- 
ment. They sap the energies of all concerned ; and instead of 
allowing those whose equanimity is of the greatest importance to 
the successful supervision of their work to confine their attention 
to the general view, it compels them to strain their minds and 
burden their memories with details of but passing importance. 

Such records should be made almost automatically, and so 
readily as to be almost simultaneous with the events recorded. 
Once made in their simplest form, they should never be repeated 
in the same form; but every time that they are handled should 
be more and more consolidated and concentrated toward the 
attainment of the given end. 

I have spoken of the temptation to "charge off" labor, so as 
to diminish the cost of certain work. This is a common subject 
of criticism by private parties in competition with government 
workshops. They say, " You make cartridges, or guns, or ships 
at such a reported cost; but where is your balance sheet to 
prove the truth of your figures? Where are the many items, 
small in themselves, but in the aggregate often amounting to the 
total cost of the labor employed, which we cannot ' charge off,' 
but have to pay for, if not out of one pocket or ' appropriation,' 
then out of another?" Such criticisms may be met by special 
balance sheets showing all expenses and the products resulting 
from them, as was so admirably done at the National Armory in 
1879; but more prompt replies are constantly required, both in 
gross and in detail — replies which ordinary methods of book- 
keeping do not appear able to afford without considerable 
trouble, cost and loss of time. 

The principal faults found with the present methods of time- 
keeping are generally as follows : 



INTERNAL RELATIONS. 65 

1. The uncertainty and indefiniteness of the labor charges. 

2. The limited use made of these charges, owing to the diffi- 
culty of collating them, of referring to them, and of interpreting 
them. 

3. The improper amount of clerical labor required of foremen 
in compiling these charges, both as to the effect on the useful- 
ness of the foremen, and as to the uncertainty of such work when 
done by unfamiliar hands. 



Procuring and Accounting for Material. 

There are many methods employed, alike in their general 
aspects, but with such differences in practice as local and personal 
peculiarities have developed. 

The following illustration may serve as a general example of 
the evils attending the use of books as ordinarily employed : 

1. Let us take the simplest case first, and suppose the material 
to be in store, and the foreman to know it. He makes an entry on 
the " store book;" the Commanding Officer signs it; the book 
goes to the Ordnance Storekeeper or one of his assistants, who 
sends the material, and the book, when he can get it, to the fore- 
man. The latter receipts for the material on the margin of the 
original entry; the material is " expended " on the books of the 
storekeeper, and the transaction is at an end. 

2. When there is nothing suitable in store, or the foreman 
thinks there is not, he makes his wants known on the " purchase 
book." As this book is kept in the office, he goes there, taking 
a memorandum of his wants; they are thus written twice (1, 2). 
They are then approved by the Commanding Officer (3) ; 
written on an order blank (4); copied on a duplicate stub (5) ; 
signed again by the Commanding Officer (6) , and sent to the dealer 
(7). Meanwhile the margin of the purchase book is marked 
with the name of the dealer (8). The supplies come back with 
the bill, which is copied into the Inspector's book (9) and initialed 
by him after inspection (10). 

5 



66 PRESENT SYSTEM. 

After the material has been inspected, the following is the 
course required to get it out of store: The foreman, having 
ascertained by repeated inquiry that the stores have come, and 
still desiring them, writes them again on the store book (n), 
and after being again approved by the Commanding Officer (12) 
the book goes to the storekeeper, who takes the material and the 
book, when he can get it, to the foreman, whose receipt (13) ends 
his share of the business. 

The initialed bill then goes to the Ordnance Storekeeper, who 
receipts for the stores on the duplicate stub (14). The assistant 
storekeeper also keeps a record, of a more or less perfect 
kind, of all receipts into (15) and issues from (16) his store- 
house. 

So much for the transaction as it regards the internal economy 
of the arsenal. The external requirements are met as follows : 
From the stubs receipted by the Ordnance Storekeeper and the 
bills received from the dealer, is made out a Certificate of Inspec- 
tion (17), signed by the assistant inspector (18), then by the 
Commanding Officer as principal inspector (19) ; then the 
material is receipted for again by the Ordnance Storekeeper (20) ; 
then approved by the Commanding Officer and forwarded to the 
Chief of Ordnance for payment to be authorized (21) ; then re- 
turned by the Chief of Ordnance for payment (22). Vouchers 
in duplicate (23, 24) are then made out, approved by the 
Commanding Officer (25, 26), and the creditor's receipt affixed 
to each (27, 28) after payment. 

The purchase is then entered in duplicate on the Monthly ab- 
stract of purchases, a cash paper (29, 30) ; and again in dupli- 
cate on the Quarterly abstract of purchases, a property paper 
(31, 32). This imposes a responsibility on the Ordnance Store- 
keeper, so he hastens to credit himself with the expenditure of 
the same items on the abstract of Expenditures, also in duplicate 

(33, 34). 

Here, at last, the identity of the purchase disappears, being 
merged in that of other purchases of the same material, which 
are consolidated, as before described, through both sets of 



INTERNAL RELATIONS. 67 

Annual abstracts and Statements into the receipts, issues and 
balances shown by the Annual Return. The name has been 
written about fifteen times. 

I do not cavil at these methods, which only show the extent to 
which a faithful observance of the regulations has in one case at 
least been carried ; but I seek to improve the regulations them- 
selves, by facilitating the transactions which they require recorded ; 
by defining and augmenting the responsibilities which they are 
meant to impose ; and by greatly diminishing the labor which 
they now compel. 

For, leaving out of consideration the trusteeship of an arsenal 
administration, and considering it simply as a workshop, subject 
to the same conditions and necessities which prevail elsewhere, 
it will be evident that up to at least the first sixteen acts recorded, 
there has been done an unnecessary amount of writing, at a 
considerable cost of delay, — delay due, not only to the time 
consumed in the routine performance of these acts, but following 
the failure of any one of the six agents named to properly 
second the acts of his predecessor in the series. 

The Commanding Officer has to approve three times acts 
done to carry out his own orders. Does it not seem, that in 
his own jurisdiction, at least, his approval of an order should 
carry with it that of the means required for its execution? 

The consequence of such a multiplication of precautions is, 
that when stores are urgently needed, the prescribed forms are 
disregarded, and the stores are gotten and used as they would 
be in any private establishment, and the papers are made right 
afterwards. Would it not be better to have no knots to cut or 
unravel, but a simple, exact method for every case, so easy to 
follow that no one would want to leave it for another? 

Returning to the example : the Commanding Officer may 
suspend his action on some request, or may refuse it altogether, 
at any one of the three stages in which he acts. But how is the 
foreman to know it, except by laboriously searching the books 
of the office, whenever he may have a chance? The Command- 
ing Officer may intend to ask for explanations ; but in the great 



68 PRESENT SYSTEM. 

volume of small things which this very method forces on him, 
naturally often forgets it. 

Or suppose that, having refused a request, and having changed 
his mind, he turn back the pages of the book and finally approve 
it ; unless he at once calls the clerk whose business it is, the 
chances are many that the special act of approval will be over- 
looked in the mass of ordinary entries surrounding it. 

Now suppose that everything has gone well, and that the stores 
have been received and inspected, and have been taken to the 
shop, the book being at the office for fresh entries, no one knows 
for what the supplies were ordered. The foreman goes to work, 
uses up the material, and finds out next day that what was anxi- 
ously expected for the use of A, B, C, has been sacrificed to the 
remote necessities of X, Y, Z. 

Then as to the inspection. The assistant inspector is supposed 
to pass upon both quality and quantity of the stores he exam- 
ines ; but in reality, since the needs of a manufacturing arsenal 
embrace almost every known form of material, he is unable from 
human limitations to judge of the quality of them all ; so, with 
the best intentions on his part, unless a special effort be made 
and the services of an expert be enlisted, the chances are that 
inferior oils, paints, steel, green lumber, poor leather and the like 
will be accepted. It is then nobody's special business to com- 
plain ; the workman feels that his duty is done when he makes 
the best use of the material put into his hands, and the trouble 
only comes to light too late to be remedied. 

Would it not be better to have the stores inspected by the man 
asking for them, as he knows best what he wants? 

Owing to our large supply of old stores, and to the scantiness 
of our appropriations, it is advisable that instead of purchasing 
fresh supplies, those already on hand should be used whenever 
practicable. It often happens that old materials are on hand 
which would answer the foreman's purpose almost as well as new 
ones, if he knew of their existence. But he has no stated means 
of finding them out; none in fact but by desultory conversation 
with the storekeepers, or by accidental observation while in theif 



INTERNAL RELATIONS. 6 9 

warehouses. As he has no business there, he generally finds it 
easier to ask to have purchased what he wants, than to hunt it up 
in a store, and then have to ask for it besides. 

It may be said that the Commanding Officer or some one in 
the office should look over the requisitions and supply what is 
needed from the stores on hand ; but neither he nor any one else 
in a large arsenal can, under the present system, stand effectively 
between the demand and the supply, knowing both what there is 
to spare, and how nearly it may serve the purpose for which 
something else is asked for. 

Would it not be better to give the foreman an incentive to 
become acquainted with the resources of the arsenal, so that the 
requisition may be started straight at first, rather than to let it 
go wrong and trust to- correcting it afterwards, particularly since 
the natural tendency of routine is to the mechanical approval of 
what is recommended by subordinates worthy of confidence ? 

This suggests the query as to the necessity of the Command- 
ing Officer's burdening himself, and hampering the course of 
business, by requiring his preliminary approval of so many of 
the functional acts of his subordinates. Does it not seem, that 
even as he trusts his foremen with the immediate direction of the 
costly labor under their charge, so he could trust them, for the 
day at least, with the use made of the less valuable material 
which they require, and permit them to take from the stores on 
hand what they need to execute his wishes, subject to his ap- 
proval after the act ? The stores will not be necessarily de- 
stroyed, they will be as much under his control with the foremen 
as they were before with the Ordnance Storekeeper, and any 
abuse of privilege can in the end be more effectually checked 
by a timely reproof than by a chronic condition of apparent 
distrust. 

Meanwhile, the workmen will not be kept waiting ; and the 
foreman, not having to burden his mind with prospective wants 
long before they actually arise, will not be tempted to avoid this 
care by accumulating an irregular surplus which deprives the 
arsenal as a whole of what he thus exclusively controls. His 



7 o FRESENT SYSTEM. 

freedom of action being the greater, so will the responsibility as 
to the net result of his actions be. 

We have so far been occupied with the process of drawing 
material from store, and with all the checks preventing its im- 
proper expenditure ; but in spite of all this care, there is no 
similar provision made for returning to store what is unsuitable 
or surplus, except by going back over all the books and cancel- 
ing or modifying the entries relating to the transaction. Should 
a set of quarterly papers intervene, the chances are, that to avoid 
the trouble and complication of accounts resulting from the 
changes, the supplies will be kept " expended " in name, but 
really awaiting some other application. 

Having facilitated the procurement of material by an improve- 
ment on the means above described, it will still be necessary to 
provide for its return ; in fine, to treat the supply in store like water, 
considering the storehouses as tanks provided with the most 
direct system of pipes, having the fewest turns and the simplest 
valves, and so arranged that while any responsible person could 
always draw what he wanted so easily that he would not be 
tempted to take more than he required, yet that every such act 
would of necessity be indelibly recorded and accounted for. 
Also to arrange matters so that it would be so easy to drain the 
overflow back into the tank from which it came, that one would 
rather take that course than have it about the shop. 

Determining Cost of Product. 
General Considerations. 

Good administration, in our case, has been defined as the 
doing of good work cheaply, and the test of a good product to 
be its cost. 

Almost any establishment can do good work when supplied 
with good workmen, tools and material, but it is not impos- 
sible to do work too well, to make disproportionate efforts to 
accomplish insignificant results. Experience shows this to be 
often true, particularly as regards the manufacture " at home " of 
articles made more cheaply as specialties elsewhere. 



INTERNAL RELATIONS. 71 

Competition with his rivals may force the business man to 
realize this; but the public officer can only be reached by a 
sense of pride leading him to compare his results with each other 
and generally with those of like character about hirn. Its effi- 
ciency being granted, his work is well done in proportion as it is 
cheaply done. 

But how tell if it is cheaply done? Nothing seems more easy; 
nothing is really more difficult. How many are the worthless 
devices whose only claim lies in their asserted economy ! How 
many manufacturers have unwittingly sold goods below cost; 
and how many have persevered in wasteful processes, saving their 
pence while wasting their pounds, until they found themselves 
insolvent ! 

True, the government officer is not so directly subject to out- 
side competition. His troubles lie within, and are often born of 
his own zeal ; his interest in the working of his own methods, often 
as potent as any love of gain, may blind him to their remote but 
certain consequences. 

What he needs is a constant, impartial monitor, which he may 
consult as he would a clock; telling him not only how much he 
has spent, but how and where it has gone. 

The ordinary method of determining cost is elsewhere described. 
Owing to the uncertainty of the result, when accounts are not bal- 
anced, the subject does not seem to have received the attention 
which it deserves. 

This determination can only be made valuable by being made 
certain ; it can only become certain, by being made comprehen- 
sive ; and this only by charging all expenses automatically to some 
account, and making all of these accounts tell in the finished 
product. 

Then we shall be on firm ground ; and knowing the special 
causes of cost, may retrench or expand where it may seem most 
advantageous, having a certainty that the effects of whatever 
steps are taken will be conclusively brought to view. 



7 2 



PRESENT SYSTEM. 



Present Method of Determining Cost. 

As far as my experience goes, this is done either by foremen 
or clerks. 

By Foremen. 

i. Cost of labor. 

The foreman cons the time books and picks out from them the 
items appearing to correspond to the job whose cost he is com- 
puting. It has already been explained, page 6 1, how difficult 
this is. 

What it really means in practice can only be appreciated by 
one who has actually performed the work. Such questions as 
these arise : Two firing rests having been ordered for separate 
parties, say a month apart, and half a dozen men having worked 
on them at different times during four months, one of the rests 
is completed, and as it is for sale, its cost must be immediately 
determined. How detect among the mass of entries covering 
this long record how the work has been divided between the two 
rests? It is impossible. 

But suppose that the work has been properly named every 
time, when is the unfortunate foreman to stop hunting items? 
Not until he has gone through every page of every time book 
since the job was started. Even then, an interruption or the 
need of his books elsewhere will upset his calculations and 
probably drive him to an estimated account of labor, as being on 
the whole about as accurate as the unverifiable statements of his 
books. 

A better illustration of this difficulty may be found in the case 
of the completion in part of an order calling for large numbers 
of a certain article. Suppose the order be to make 1,000 halters, 
and at the end of the month all are cut out, ioo finished, and the 
rest in various stages of completeness in the hands of different 
workmen. How may the cost of the ioo halters be determined? 
Surely not from the books ; everything there is simply charged 
to " halters." 

It may be said to keep a special account of the time taken to 
cut out, or sew, or rivet, 10, 20, or 50 halters; and from that to 



INTERNAL RELATIONS. 73 

determine the cost of each operation and hence that of the prod- 
uct. Nothing can be more illusory then such a proceeding ; it 
makes no allowance for, the time consumed in preparing work 
and tools ; for the inevitable loss of time in changing from one 
job to another, and for the waste. It is like attempting to de- 
termine from half a dozen foot tracks the general direction in 
which he who made them was traveling. 

In practice nothing can be surely known of the cost of any 
job until it is completed; and yet foremen and others are ex- 
pected to keep within their estimates ! 

So with piece work ; the price for it can only be set blindly, 
or by competitive bidding, unless a broadly comprehensive view 
of the subject be first obtained. Even if awarded to the lowest 
bidder, it is probably better in the long run to know for about 
what price he can afford to do it properly, than to risk wasting 
the temporary profit gained by excessive reduction, in disputes 
with the contractor over the quality of his work, with the added 
risk of delay in the production of other dependent parts. 

2. Cost of material. 

Leaving out such cases as one in my own experience, in which 
no material was charged to a job actually containing several 
hundred pounds of iron, the foreman estimates the material con- 
sumed, and either guesses at its value, or, if of an earnest turn 
of mind, goes to the office and gets one of the clerks to hunt it 
up among the records. 

Here his labor generally stops ; his natural desire to make the 
best possible showing may lead him to confine himself to the 
bare total cost of labor and material, omitting all charges for 
miscellaneous expenses, such as superintendence ; clerk hire ; 
power; use and wear of tools, machinery and buildings; oil; 
waste ; heating and lighting ; laborers, watchmen, teamsters and 
the like. These expenses, however, are generally covered by 
adding a certain percentage, as follows : 

a. An arbitrary charge, depending on the circumstances of 
each case. 

b. A percentage on the gross cost of the job. 



74 PRESENT SYSTEM. 

c. A percentage on the value of the labor, with or without an 
additional percentage on the value of the material. 

d. A price, varying with the time actually employed on the 
job. 

The latter mode, which is that used at William Sellers & Co.'s 
great establishment, is the method which I prefer, for the 
expenses named bear a closer relation to the quantity of labor 
than to the value of the material or to the quality and cost of 
the labor employed. For the running expenses of the shop, say 
while turning shafting, being a function of time, are the same 
whether the shafting is of iron, steel or bronze, and whether the 
lathe is tended by a boy or a high-priced tool maker. See 
Chapter XII. 

By Clerks. 

1. The labor items are picked out as before described; but 
unless with the aid of the foremen and others more closely con- 
cerned with the origin of the charges, are necessarily even less 
apt to be correctly stated than when the foremen attend to them. 

2. The account for material is made up principally from what 
the records go to show was procured expressly for the job in 
question, either from store or by purchase. 

The fault of this is evident; for on the one hand, no pro- 
vision is made for taking account of suitable material already on 
hand in the shops and consequently used for this special purpose ; 
nor on the other hand is allowance made for a failure to use all 
of the material so purchased or otherwise procured. 

The first case is evident; the second may require the follow- 
ing illustration : Supposing an order required for its execution 
that certain castings be procured ; let us say that they should be 
of malleable cast iron, which generally takes about a month to 
prepare. The natural course is to order a sufficient excess of 
castings from each pattern to provide for the chance of any of 
them proving defective, and so to prevent the great delay likely 
to follow the discovery of the imperfections after work on the 
castings has begun. If the castings should all prove good, is it 
fair for the clerk to follow the only course which his ignorance 



INTERNAL RELATIONS. * 75 

of the true case permits, and charge them all against the job? 
If any other course were open, manifestly not ; but he has no 
other resource unless he consults the foreman and they go over 
the subject together under all the disadvantages before described. 
As a refuge from such difficulties the tendency is natural to 
report costs as they might be, or should be. or as they once were, 
rather than as they actually are. 



CHAPTER VII. 

GENERAL OBJECTIONS TO PRESENT METHODS, 
AND NEEDS OF A GOOD SYSTEM. 

Objections to Present Methods. 

From what has been said, it will appear that there is a certain 
conflict between the needs of the Arsenal as a manufactory, and 
those belonging to it as a public trust ; yet that neither of these 
requirements is fully satisfied by existing methods. As a factory 
its actions are not as free as is required for profitable work ; as 
a storehouse its methods are not as precise as they are expected 
to be for the safe keeping of its contents. 

I believe that the cause of this imperfect working lies in the 
impossibility of successfully combining many functions in one 
instrument, whether human or inanimate. 

The independence of function has long been a maxim in the 
construction of machinery; and the principle should be as true 
for book-keeping, which is only construction of another sort. 

Without referring to proverbial expressions which epitomize 
this idea, consider any of the combination tools which are so 
constantly being invented, but which, however attractive at first, 
one so seldom buys a second time. 

Take one of the best of them, the tack hammer with a claw at 
its further end. Its sole advantage is that you save the cost of 
one handle ; its disadvantages are that to get one piece you 
must buy both ; that either end is in the way when you want to 
use the other ; that only one person can work with it at one time ; 
and that, like the rest of its kind, its construction is a series of 
compromises between real efficiency, stability and economy, and 
the appearance of these qualities only. 



NEEDS OF A GOOD SYSTEM. 77 

Many proprietors consider it an economy to make a foreman 
keep his own books, combining the functions of hammer and claw 
in one man. In some jobbing and repair shops I have known 
of this taking half the foreman's time. Now, considering what 
he is there for, would it not be better to simplify the accounts so 
that a clever boy could keep them, and let the foreman, who is 
the head of all the men, the acknowledged brains ruling the 
motion of a hundred hands, have full power to direct their move- 
ments and co-ordinate their energies most. profitably? 

A good foreman is rare enough, but one who is also a good 
clerk is rarer still. Is it the fault of the supply or of the demand ? 

Passing now to inanimate instruments, to most people the 
word " accounts " suggests at once books. But looking at it with- 
out prejudice, is not an account book a combination tool? Does 
it not contain a mass of unnecessary information for the sake of 
having the little which is really required; and if from a mistaken 
sense of economy it is to be used for entry and record by several 
sets of people, is it not carrying the combination idea still further 
and in the wrong direction still ? Then when accounts lap into dif- 
ferent books, is it not like having several tack hammers and claws 
with only one handle for the lot? and is not confusion going to 
follow their use by the different men waiting to work with them? 

On the other hand, see how much of the most important busi- 
ness of the world is done without books : checks of draft and 
deposit, negotiable bills of lading, warehouse receipts, notes and 
even baggage checks and railroad tickets, which have superseded 
the former process ' of " booking " for a journey ; these things 
are not kept in books, but are loose and pass from hand to hand, 
suiting every one's convenience and to no one's harm. 

" But they are loose and fugitive, mere evidences of wealth, 
likely to be lost," says the Mexican, trudging behind his silver- 
laden mule. " They may be," says the financier, " but it is every 
holder's interest to keep them until he can exchange them for 
something at least as good; it is to this we. trust for their preser- 
vation, but even granting their occasional loss, far better in the 
end is that than to be fettered as you are by your fears." This 



78 OBJECTIONS TO PRESENT METHODS. 

is a fair statement of the case between books and the cards, of 
which an account will be given later on. 

Outline of the Needs of a Good System of Book-keeping. 

1. For fair competition with private workshops, whose responsi- 
bilities are, so to speak, self-contained, the system must be as 
easy and untrammeled as in the smallest shop in the land, in 
which, if anything is wanted, the " boss " gets the money out of 
the till and steps across the street and buys it. 

2. Yet it must be so arranged that the accounts shall always 
bear the closest scrutiny ; that all expenditures may be distinctly 
represented on them ; that all losses and wastings be charged to 
some general account, which will enhance the cost of the special 
products nearest connected with it, so that generally all expenses 
under the appropriations of Congress by which they are allowed 
may be certainly traced and surely accounted for. 

The responsibility for a correct use of the money and means 
in the Commanding Officer's hands is not solely limited by his 
discretion, but is a grave trust, concerning which the accounts 
should be so simple and easily kept as to afford him at any 
moment trustworthy information of the state of the work in prog- 
ress and of the funds available for its continuance. Then he 
and his subordinates may bend their energies to the more im- 
portant portions of their duties, confident that the routine part of 
the work is going on without default. 

3. In order that the system may not be burdensome to the 
polity which it is intended to serve, it must be simple and easily 
managed by a low grade of clerical labor, otherwise its cost would 
be apt to outweigh the advantages which it proposes to afford. 

4. Yet it should not be thought that the work of the clerks 
can be done by foremen or workmen. 

The workman acts. 

The foreman regulates the workman's acts. 

The clerk records the acts of both. 

5. Although workmen and foremen should not act as clerks, 
yet, from the nature of the case, they must give the first account 



NEEDS OF A GOOD SYSTEM. 79 

of the nature of their acts and of the objects on which they are 
performed. Every workman knows better what he is doing or 
has been doing than does any other person, clerk or foreman, in 
the factory. Every man who wants supplies, knows better what 
he wants and why he wants it, than any one else can tell him. 

So, the first acts of record, the first accounts of service, and 
the first requests for material should be made by the man most 
competent to judge of their fitness. These acts should be subject 
to proper revision, but no amount of it can supply the initial 
tendency to truth which is found in the independent statements 
of those most closely connected with the acts which they record. 

6. Finally, the system should be such, workmanship apart, as 
to demonstrate the efficiency of the administration by the true 
cost of its finished product. 



PART III. 

DESCRIPTION OF PROPOSED 
METHOD. 



ca o 

so 



CHAPTER VIII. 

PROPOSED ORGANIZATION OF AN ARSENAL. 

Subalterns: Responsible for — Accounted for Assisted by— 

on — 

1. Paymaster Values Cash papers Pay Clerk. 

2. Storekeeper Units of property.. Store return Stock Clerk. 

f Stock Clerk as to 

3. Executive Officer.. Units of property Current service! units. 

and values. return. j Cost Clerk as to 

V values. 



I would divide the Arsenal into three general departments, each 
independent of the other, but all directly dependent upon 
the Commanding Officer. Several functions rnight be united in 
the same person, and in the smaller arsenals the Commanding 
Officer might perform them all, as he does now in strictly mili- 
tary matters. 

His assistants would be : 

1. The Paymaster; responsible for values only, for which he 
accounts on his cash papers, with which this discussion is not yet 
concerned. 

2. The Ordnance Storekeeper; responsible for units of prop- 
erty, for which he accounts on the arsenal Store return and its 
accompanying papers, prepared by the Stock Clerk. 

3. The Executive Officer; responsible for both units and 
values, accounting for the former by the Current service return, 
and for the latter by properly balanced statements of the cost 
of articles fabricated or otherwise transformed. The former ac- 
countability is cared for b^y the Stock Clerk, and the latter by the 
Cost Clerk. 

By sharing the services of the stock clerk between these two 
officers in preparing papers which have so much in common, 
much work can be saved, and the result of what work is done be 
made more accurate. 



84 ORGANIZATION OF ARSENAL. 

The Officer in Charge of the shops, as he is now called, cor- 
responds most nearly to the Executive Officer proposed ; but 
instead of his present merely local standing I would propose to 
put him on the same footing as his congener, the Ordnance 
Storekeeper, and make his position like that of the Executive 
Officer of a man-of-war, or the Captain of a navy yard, — the 
official right hand of the Commanding Officer. If I am not mis- 
taken, such an officer has been established at some of the large 
posts garrisoned by the line of the army. 

By this arrangement the Commanding Officer would be identi- 
fied with no one department, but would be the critic of them all ; 
and his officers would be working in parallel lines to accomplish 
the purposes of their common head. (See p. 31 and Chap. X.) 



CHAPTER IX. 

INSTRUMENTS OF THE PROPOSED SYSTEM. ' 

I. Material Instruments. 
Cards. 

Several years ago, while on a visit to that gifted man, the late 
Captain William Prince, U. S. Ordnance Department, I found 
him preparing an index on what seemed a novel and most inge- 
nious plan. 

He wrote the title of each of his books on one of a number 
of small cards, and then underlined or checked off such catch 
words as he might select on each card. Each book was thus 
disposed of in turn, and when the cards containing catch words 
had been rewritten with the catch words in front, the cards were 
sorted alphabetically, and then simply copied in order into a 
book, giving an index by titles, authors and subjects, with such 
cross references as appeared suitable. 

Since then I have learned how the same card system is applied 
in the Boston and other public libraries, not only to afford this 
mere facility in indexing, but to serve as the foundation of a 
system of book-keeping as well. 

In general terms, as I understand the system, each book is 
represented by one card, giving title, author's name, and possibly 
a synopsis of its scope. These cards are sorted in drawers, accord- 
ing to subjects, and are arranged in each drawer alphabetically. 

The drawers in a certain chest represent the books on hand : 
they are there ready for consultation and for the corrections and 
additions which the catalogue of any living library constantly 
requires. No perplexing array of supplements is there, each 
one already obsolescent as soon as it sees the light ; the chest of 
drawers is the true representative of the contents of the library at 
any given moment. 



86 PROPOSED SYSTEM. 

When a book is wanted, the corresponding card is given to the 
librarian, is put by him into a drawer representing the outs, 
arranged, it may be, alphabetically by subscribers, and the trans- 
action is at an end. 

The success of the scheme depends upon having a single, 
simple representative unit, capable of combination and arrange- 
ment in any desired variety of forms. Like mosaic work or 
printer's type, if the units are true, they can be combined into an 
endless variety of patterns, and the result will still be true and 
stable. 

The corresponding feature in the card system herein proposed 
is, that for every act or name to be recorded, there shall be a 
separate card ; so that, the cards being combined or classified, the 
acts or names they represent will be so, too. 

For this purpose I propose the use of single cards for all initial 
records, and their gradual consolidation by the simplest mechan- 
ical means, until they are finally transcribed into the permanent 
books of record. 

The independence of a representative unit of record is the basis 
of the system I propose, combined with the use of a nomenclature 
by which all acts and their purposes may be set forth by the actors 
in such form as to be intelligible to those whose proper office it is to 
enroll and classify them. 

The objection to this plan which will occur to many, will be 
to the great number of cards which the execution of such a scheme 
will require. In regard to this quite natural objection, leaving 
out of question the benefits v/hich actual practice has shown to 
follow the free use of the cards, I have to make the following 
reply : 

The objection may be to the number of cards per se, i, or to the 
consequences of having so many of them. The consequences 
may be as to the cost of the cards themselves, 2 ; as to the time 
spent in writing on them, 3, with the disadvantages following the 
use of illiterate labor, 4; as to the means of handling and con- 
densing the great numbers likely to accrue in extensive opera- 
tions, 5 ; and as to the likelihood of their loss, 6. 



MATERIAL INSTRUMENTS. 87 

1. Considering the objections to the number of cards per se, the 
following considerations apply, and also serve to express analogi- 
cally some of their advantages : 

Generally speaking, the lower in the scale of combination is the 
unit, the easier it is to treat it independently in forming such new 
combinations as may be required. This applies to many examples 
in every-day life. Take for example the printer's type, divided into 
single letters ; how much better it lends itself to forming the great 
variety of words it is intended to multiply and preserve, than if 
whole words or even their constituent syllables were cast as single 
pieces like the ideographic characters of the Chinese or the 
hieroglyphics of the old Egyptians ! 

In fact, was not the germ of Guttenberg's invention, not that 
of printing only, with which he and his associates are credited, 
although it is as old as the use of the signet ring, but the printing 
with movable letters ? 

So in building construction, consider the economical advantages 
following the use of small portable bricks. What would be 
thought of the believer in ideographic writing or in monolithic 
building who opposed modern methods because they require 
" too many letters," or "too many stones?" So with chemistry, a 
science which, like the higher mathematics, may be said to have 
been created by an atomic nomenclature. 

2. As to the cost of the cards, it may possibly be greater than 
that of the books now used ; but this is a question which can 
only be determined by experiment on a scale large enough to 
pay for their printing in large quantities. I understand that the 
last contract for postal cards was let at less than five cents per 
hundred. 

3. As to the time lost in filling them up, it maybe greater than 
that required for a workman to find the foreman, tell him his needs, 
and have the foreman write them down, but this is doubtful. 

4. Illiterate workmen are rarely employed in work requiring a 
careful subdivision of their time ; but when this is otherwise, it 
should be easy to provide a time-keeper, or to require the writing 
to be done by some of their comrades or superiors. 



88 PROPOSED SYSTEM. 

5. Cards in blank are to be supplied to all requiring them, in such 
abundance that no transaction need ever fail of immediate record 
for want of a book to put it in. Entries are to be made in pencil. 
By means of rubber type, the electric or cyclostilic pen, and 
stamps of various kinds, it is intended to reduce the writing in 
any one instance to no more than that required to make the 
necessary entries in the usual books. It is as easy to write an 
entry on a card as it is to write it in a book ; but once written on 
a card it need never be written again, while with books every re- 
handling implies transcription with increased chances of error. 

The cards, on the contrary, are to be passed from hand 'to 
hand of those concerned, each one deriving from the card such 
information as he requires, and then passing it on toward the 
office, where they all finally converge for consolidation and record. 

The successive consolidation of the cards depends upon the 
facility with which they may be assorted according to any one of 
the various classifications which may be desired. By this sorting, 
items of the same class are always found together, and their 
several aggregates directly determined. Having answered one 
question, the cards may then be resorted according to another 
inquiry, and so on. 

The cards are carried where needed within the Arsenal by a 
sort of local post-office. 

Sorting is done in racks or pigeon holes with temporary num- 
bers ; signing is done by ticket punches ; and the final filing of 
cards whose race is run is done in trays, all of patterns to be 
hereafter described. 

6. By making the card, before it reaches the office, the medium 
of exchange for local utilities, and by providing safe and simple 
means of transit thither, it is practically'never lost. But since 
this immunity cannot reasonably be supposed to continue indefi- 
nitely, it is well to explain that even if lost, the consequences 
are not more serious than if under the present system an entry 
were forgotten. That this is never done, who shall say? 



MATERIAL INSTRUMENTS. 89 

The following are the cards required to carry out the system : 

1. The order card or ticket. 

2. The service card. 

3. The material card. 

4. The correspondence card. 

The first three are fully described hereafter. 

The Correspondence Card. 

This card, forming no essential part of the system proposed, 
is used as a very convenient means of asking and answering the 
thousand and one little questions constantly arising between the 
different departments of any large administration, concerning which 
it is not so essential to have an immediate reply as it is to ask the 
question or to make the statement while the need of it is fresh 
in one's mind. They are memoranda set in motion. 

One side is blank and the other bears a double column of the 
titles and their abbreviations belonging to the persons most apt 
to correspond. One column is headed " From " and the other 
"To," so that a line drawn obliquely across the space between 
serves both as a signature and an address. 

To continue the course of the card, as is often necessary, so 
that question and answer may explain each other, the recipient 
continues the line horizontally towards the left to his own title 
and then obliquely again to the next in order of receipt, and so 
on. To designate the originator of the questio'n he should draw 
the line through his own name. 

The messenger always takes the card to the person whose 
abbreviated title is nearest to the end of the line. Blank spaces 
are left for the insertion of such special names as may not be on 
the printed list. The same arrangement is used in forwarding 
other cards requiring action by different sets of hands. 

The actual card is about a\ in. x 5! in. 



9° 



PROPOSED SYSTEM. 



Example showing use of Correspondence Card. 



Face of Card. 
Showing succession of correspondence. 



Sioozv toon will the ^rfav-u ioai= 



licige 



i>e do-> 



%y don t Knoz< 
la. £/ dizect. 



< f do wotc ? Sr* 



i/» avottt tniee 
¥ ie tne co/ifit 



Ine 



net corner. 



Back of Card. 
Showing its course between correspondents. 

COURSE OF THIS CARD. 



Prom. 


To. 




/CO. 




CHIEF CLERK, - - • - \ 


/ioi 


ORDNANCE \ 


/ 


STOREKEEPER. \ 


/ 0. S-K. 


WAREHOUSES, - - - - 


x w - 




A M. 


SHOP-STORE, - - - - / 


\ S-S. 


STOCK CLERK, - - - / 


\ S. C. 


EXECUTIVE OFFICER, -<-/- 


ix. 0. 


COST CLERK, .... /V 


v c. c. 






FOREMAN OF — 




MACHINE SHOP, - - 


201 


STEAM, WATER, GAS, 


205 


CASE SHOP, --- 


301 


LOADING SHOP, - - 


40I 


CARPENTER SHOP, - 


Soi 


PAINT SHOP, --- 


601 


LABORERS, ... 


701 


BALLISTIC OFFICER, - 


B. 0. 


FOREMAN OF — 




BALLISTIC DIVISION, 


801 


OFFICER OF THE DAY, 


0. D. 


COMMISSARY,- - - 


C.S. 


QUARTERMASTER, - - 


q.m. 


ADJUTANT, .... 


A. 


DET'M'T COMMANDER, 


c. 



Note. — In starting card, draw line 
through yotir name. 
Keep lines showing course, continuous. 



MATERIAL INSTRUMENTS. 91 

Abbreviations of Title. 

Each shop or department is supposed to contain not over 99 
workmen. Then, each department is supposed to have a rep- 
resentative number, which may well be given in the order followed 
by the work. Thus at Frankford Arsenal 

1 stood for the office ; 

2 for the machine shop ; 

3 for the case shop ; 

4 for the loading shop ; 

5 for the carpenter shop ; 

6 for the paint shop ; 

7 for the laborers or outside department. 

This arrangement would be varied according to the work of 
the place. Frankford Arsenal is selected throughout this dis- 
cussion as a type, not only for its associations, but because the 
intrinsic complexity of the operations which are there recorded 
makes it probable that a method which is suited to its special 
needs will also serve more elementary organizations by omitting 
such portions as they do not require. 

The men are numbered according to the department in which 
they are employed; thus the chief clerk is 10 1, the next clerk 
102, and so on; the foreman of the machine shop is 201, and 
the machinists 202, 203, and so on. A man's number thus tells 
at a glance where he belongs. 

But numbers are not exclusively used for this purpose. The 
officers of the arsenal, the principal clerks, and the keepers 
of the principal magazines are known by their initials, as seen on 
the back of card. This does not prevent their being borne by 
their numbers also on the rolls of the department to which they 
belong. 

Lastly the outside world is designated by Z. This includes 
every person or agency not under the jurisdiction of the Com- 
manding Officer. 

Signatures by Punching. 

The ordinary railroad ticket punch affords the means of affixing 
a positive, permanent, distinctive, and ready signature to all cards 



92 PROPOSED SYSTEM. 

requiring exact authentication. These punches are provided for 
all those whose titles appear on the back of the correspondence 
card ; their marks, like the abbreviations, are as soon learned by 
all hands as are the owners' names. 

Stamps. 

Dating stamps are much used as a means of tracing delays, 
etc. They are of the pattern of the ordinary line dater, consisting 
of rubber type, printing as follows : " Mar. 16, 1884." They cost 
only $2 complete, and should be at every foreman's desk. 

The stock clerk should have a consecutive numbering stamp. 
When automatic, this can be bought for about $30 ; it runs up to 
1,000,000. The stock and cost clerks should have each a dating 
stamp, combined with one indicating the entry by them of the 
information given by the card. 

Since so much depends upon sorting and arranging the cards, 
the following special mechanical appliances have been devised. 

Racks. 

These are intended for displaying single cards. They consist 
of vertical wooden strips about 1 inch x | x 4 ft. long, with slanting 
saw kerfs about 1 \ inches apart along the narrow edge, into which 
the cards are slipped. The order rack for a large arsenal should 
not hold less than 100 cards. It is conveniently placed against 
the wall ; its topmost cards should be within easy sight and reach. 
The strips should be grouped by shops, so that a glance will tell 
what work is going on in each of them. 

Pigeon Holes. 

These are simply formed of a series of shelves about 4 inches 
apart ; their width is one or two inches less than the length of 
the cards to be contained in them. The compartments are 
formed by vertical strips nailed against the face of the shelves, so 
as to admit the cards freely between them. The back may well 
be formed by the wall. 

Over each pigeon hole is partly gummed a target paster bearing 



□ 13 n D "-i r-i n r-i n n □ 

pLAM- 



















































































































































































































































«<A» ■ <^ wv, 



fpoHT- elevation. 
PIGEON HOLES. 



eNd. 




SWINGING TRAYS, 




Jk\A.lVt tvoj sojuluj out -io-v 



"53 



111 litLLUj] 



jrniH 



T I 1 I I Imlct. 



D 


ETAILS OF 
1- J ] - 


SWINGING TRAYS. 


q 




- ... ^ 


1 


i ji 


!' 


j! |i 








i * 3 

i i.i. 


5 ■ « s ■ 

! i ! 

! ti i; ! 

i ti f J j! I 


*-=£> 


„ 


« » it 


4lV«4. 




«K, 


\l 1— T— 1 


i 1 i i i 1 i i i 1\ 


f- 




! 


° 


° 


° 


o 




» 




o 1 • I 




• 





O 


o 


n 


o 




o 


■ 


■ 


EM 


(7 v . 




° 













o 









BwMm 1 



' V 


4^ 

T^'\A»Wv4xi 





96 PROPOSED SYSTEM. 

the number of some unfinished job. This is so arranged that 
when the job is finished, the paster may be torn off, carrying the 
number with it. 

Trays. 

It is often desired to have large accumulations of cards belong- 
ing to completed jobs so arranged as to be readily consulted. 
For this purpose the swinging trays, elsewhere shown, are very 
convenient. 

The device is like an ordinary chest of drawers, except that 
instead of sliding the drawers out and in, they are swung on the 
rollers from which they hang. The stops shown at {a) on the 
cords prevent the trays from tipping in one direction, while they 
permit them to tip freely in the other, so as to expose their con- 
tents in the most convenient way for examination. 

To examine the contents of the top tray, the front of it should 
be depressed, carrying with it the trays lying beneath ; the lower 
trays should be swung out first, and then tipped. They are 
divided by partitions parallel to the plane in which they swing, so 
that being filled at first in the end of each compartment furthest 
from the front, the weight of the contents brings the stops 
naturally against the pulleys, and preserves the tray in a horizontal 
position, to which, when released from the inclined position 
suitable for examination, they tend of themselves to return. 

This arrangement is simple, cheap, and is found in practice to 
be very convenient. 

Post-office. 

In order to secure the prompt and safe distribution of the 
cards, the following postal system was devised : 

By each principal desk is a box with two divisions labeled 
"In" and "Out." These boxes are visited once an hour, or 
oftener, by the office orderly for the office, and an errand boy 
for the shops, and their contents collected and distributed in each 
jurisdiction. 

For passing the mail from one jurisdiction to the other, the 
mail pouch is hung upon a movable hook, connected with a sign 
outside the building, which sign, by the weight of the pouch 



SYMBOLIC NOMENCLATURE. 97 

acting on the hook, is then exposed, displaying "To the Shops " 
or " To the Office," as the case may be. It is made the duty of 
any employee, passing by, to carry the pouch to its destination, 
where its contents are distributed by the means already described. 
In practice there is generally enough casual passing to and fro 
to make special trips unnecessary. 

This, then, forms the entire plant of the system : cards, racks, 
punches, stamps and a very few books of final record. 

II. Symbolic Nomenclature. 
General Remarks. 

We have seen that the true cost of the product is made up of 
three components, viz. : 

1. Direct charges for labor. 

2. Direct charges for material. 

3. Incidental charges for miscellaneous expenses. 

The following are the means adopted to make these charges 
definite and independent of the variations due to ordinary de- 
scription : 

For both services (labor) and material, a system of symbols is 
used which specifically indicates not only on what job the expend- 
iture has been made, but the character of the expenditure, and 
even in some cases to which operation on what component of the 
product the outlay should be charged. These symbols are 
provided for on all cards in the spaces headed S-O. ; C. ; O. ; 
and N. See chapters XII and XIII. 

S-O. stands for Shop-Order ; C. for Character of expenditure ; 
O. for the Object on which made ; and N. for the Number of 
the operation for which the expenditure was required. 

The idea is to keep a strict account with each job by such a 
simple and invariable method that the same work will always be 
called by the same name, and that the resulting cost may be 
readily analyzed by names as minutely as it may ever be required 
without expecting clerks to have mechanical knowledge, or requir- 
ing mechanics to do the work of clerks. 

Experience shows that symbols are readily learned by all con- 
7 



98 PROPOSED SYSTEM. 

cerned ; in fact their simplicity, definiteness and brevity are such 
that men generally prefer to use them alone without filling up the 
space left for such short explanatory remarks as may serve to 
verify their correctness or further define them. One reason for 
this seems to be that they actually name the fundamental purpose 
of the outlay, instead of merely suggesting it, as is usually done, 
by stating the object worked on and allowing its purpose to be 
inferred. 

The mass of information afforded by the symbols may De 
utilized in gross or detail, as may be desired. There is no obliga- 
tion to use it all, nor does the use of any portion of it imply even 
the consideration of any other. The information is there, already 
digested and capable of being assimilated to form truthful replies 
to whatever questions may be asked. This has been accomplished 
by starting the charges aright ; by recording their exact purpose 
at the moment when it was best known. 

Nor does the amount of detailed information hamper the 
accountant in attaining immediate gross results. This idea is 
illustrated in the conventional tree shown on a succeeding page. 
The higher we carry the analysis, the clearer is the definition ; 
but this does not prevent a ready, though ruder, determination at 
any lower point. We may simply fell the tree ; we may lop off 
its main branches ; or we may first fell it and dissect its members 
at leisure. Thus the accountant may simply report the gross 
cost of the job; he may separate the plant; or he may ascertain 
the cost of each or any of the many operations performed on its 
component parts. 

Where the analysis ends, the system must begin, that is, that 
the first charges for labor and material must be as specifically 
stated as the analysis may ever require the cost to be given. 
Hence the first steps in the procurement of material or in charg- 
ing for labor are preferably made by the workman himself, subject 
to correction by his foreman. There the task of both ends ; the 
subsequent combination of the symbols is an easy matter to the 
accountant, who can now treat them mechanically, without neces- 
sarily knowing anything of the processes which they represent. 

The apparent complexity of the symbols is diminished by 



SYMBOLIC NOMENCLATURE. 99 

reflecting with how small a portion of them each class of work- 
men, and particularly each individual workman, has to deal. 

Explanation of Symbols. 

i. S-O. or Shop- Order. 
This indicates the job for which the expenditure was made ; it 
is identified by its serial number in the order book. 

2. C. or Character. 

The job being thus made known, an evident distinction arises 
as to the character or purpose of the work done on it. It may be 
permanent in its character, done, so to speak, to last for all time, or 
at least for the year with the accounts of which we are engaged ; 
or it may be transient in its nature, of a necessity recurring every 
time the operation is repeated. The most evident illustration of 
this difference is found in the relation between a working drawing 
and the thing made in accordance with its requirements; let us 
say a machine constructed by virtue of Shop-Order No. 789. 

The drawing once made answers for all similar machines to be 
hereafter made ; they will all profit by its existence, and hence 
should bear their share of its cost instead of having the cost of 
the drawing go to swell unduly the charges for the first machine 
constructed. 

That is, if other machines are actually so made. If but one is 
made, or is likely to be made, the cost of the drawing belongs to 

as much as that of any other part of the machine, and it 
should be so charged. 

P. Plant. 

We meet the difficulty at the start by charging the work and 
material on the drawing to S-O. 789, adding P. in the second 
column (headed C, Character) to show that the outlay belongs to 
the Plant of the order, so that the card reads 789, P. 

Expenditures for patterns, gauges and special tools belong to 
this category, and are designated by using in the proper column 
the letter P, which may be taken to mean either plant, permanent 
or preparation. 



ioo PROPOSED SYSTEM. 

W. Work. 

Outlays, though, which are made upon the machine itself and 
which would have to be repeated every time such a machine was 
constructed, are represented by W., standing for Work. 

The difference between P. and W. is that between the con- 
struction and operating accounts in railroad book-keeping. 

(Note. — Product would perhaps be a better word than Work but for the fact that its 
initial letter is the same as that of Plant, the meaning of which is so apposite and well 
understood that an exact equivalent for it would be hard to find.) 

Charges for fitting, assembling, painting and possibly boxing 
this machine would thus be charged to 789, W. Now, when the 
job is done, we may either give the cost of 789, including both 
P. and W. ; or, deducting the cost of Plant, be prepared to state 
with exactness for how much such machines could be duplicated 
in future, the plant being on hand. 

There is no room for the uncertainty and looseness arising 
from charging plant to the general shop account, nor for the wide 
differences otherwise existing under present methods, between 
the cost of the first and subsequent machines. The charges are 
made to the most probable order first, but are so identified as 
to be readily distinguished and separated afterwards if desired. 

The same principle applies in standing orders. (Chap. XI.) 
Work permanent in its effects is indicated by P., and that merely 
done to keep things in running order by W. This distinction is 
easily observed until questions of repair arise ; here it is often 
perplexing. Such questions are best settled with reference to the 
magnitude of the work involved, putting extensive repairs under 
P., and minor ones under W. What constitutes extensive repairs 
must be left to some one's judgment. It is best to indicate the 
category to which the expenditure belongs on the order authoriz- 
ing it. 

A. Attendance. 

Charges are thus broadly separated into the P. and W. classes, 
but for closer analysis the latter may be further sub-divided as 
follows : 



SYMBOLIC NOMENCLATURE. 101 

Besides the employees directly engaged upon the tangible 
product of an establishment, there are many whose services, 
although essential to the final issue, are easily lost sight of in 
computing its cost. There are foremen, clerks, engineers, fire- 
men, porters, oilers and sweepers, and generally speaking those 
whose services are permanently required, independently of the 
amount of the output. 

Their services, being recurrent, belong to the W. class, but for 
the sake of distinction from the operative labor which they organ- 
ize and assist, they are designated by the letter A — Attendance. 
An example of the utility of this subdivision is found in manu- 
factures by machinery in large quantities of staple products, such 
as cartridges, hardware, clothing, etc., where the division of labor 
has led to its constant employment in certain special lines. 

Experience has shown the economy of having a cheap grade 
of labor to run a number of machines in charge of an experienced 
mechanic. The operatives return their time under W. ; the 
mechanic under A. This gives a chance of ascertaining the true 
cost of operations in which the quantity of operative labor varies, 
and of those in which the cost of attendance may possibly un- 
wittingly consume the saving due to the cheaper operative labor 
employed. 

Were it not lor the confusion likely to result from a use of the 
word " plant " otherwise than as described page 99, labor returned 
as A. might be called the " labor plant " of the establishment. 

T. Tools. 

Next comes as a component part of W., Tools, — symbol T. 

In the manufactures above described great numbers of tools 
are consumed in the execution of the work : dies and punches, 
taps, files, etc. When the manufacture is sufficiently extended 
to make this consumption a matter of moment, its recurrence 
takes it from the region of plant, and makes it belong to W. 

Tools in this special sense may be defined as the perishable 
portions of machines which act directly upon the objects of the 
special manufacture and are sitbject to consumption from zvear 
during the execution of the order for which they are made. 



io2 PROPOSED SYSTEM. 

As a matter of course, all moving parts of the machine are also 
subject to wear ; but owing to the impossibility of properly dis- 
tributing the resulting charges, and to the greater permanency of 
machines in comparison with the tools which they hold, the 
maintenance of the machines belongs to P. 

It will be seen that charges for tools, as such, must be for objects 
of staple manufacture ; when consumed in miscellaneous work, 
tools are charged to the standing order to which they belong 
under the head of W., simply. This follows the general rule that 
A. and T. belong to W., and may be considered as W., except when 
special analysis is required of its components. 

Tree Diagram. 

Many of the ideas expressed in this discussion are capable of 
representation in the accompanying diagram, the peculiar form 
of which is imposed by the impossibility of using suitably the 
brackets generally employed in graphical analysis. 

We see the main constituents of cost, the direct charges for 
labor and material, combining to form the resulting product. 
This product is divided between Plant and Work, and while Plant 
remains untouched throughout, the higher we get on the tree, the 
more the Work element is divided. 

First comes the offshoot for Attendance, and later, that for 
Tools ; until, when the analysis is complete, all the elements are 
shown. The main difficulty lies in expressing the idea that Work, 
though capable of subdivision, retains its character unaltered in 
the undivided remainder. 

The letters above show the symbols proper for each element 
of the analysis ; and also, by means of brackets, indicate how T. 
and A. may be combined into W., by simply neglecting the dif- 
ferences between them. 

The column of Shop Orders alongside is intended to show how 
far the analysis should be carried in recording charges. Thus, 
while we reserve the most extended analysis for the work con- 
cerning which the most exact knowledge is required, — the staple 
product of the particular workshop in question, — it is not intended 
that any charges for Tools, as such, shall be made for orders such 



SYMBOLIC NOMENCLATURE. 103 

as 214, 215, 216 and 387.* Nor does Attendance enter on orders 
217 to 223 inclusive, nor on the special orders which do not 
belong to the staple products of the arsenal. Such orders take 
no heed of these minor differences and only distinguish between 
Plant and Work in gross. 

* For an explanation of these numbers see Chap. XI. 



104 

P. 



PROPOSED SYSTEM. 

w. 




SHOP-ORDERS 

TO WHICH 

Symbols of Char- 
acter APPLY. 

For staple products 

(yellow tickets), 

and No. 213. 



Nos. 214, 215, 216, 
and No. 387. 



All orders for 
local and issue work 

(blue and red 

tickets), 

and Nos. 217-223. 



SYMBOLIC NOMENCLATURE. 105 

Brief Definition of the Symbols of Character. 

P. refers to special tools, such as patterns, models, drawings 
and gauges, made under the general provisions of a special order, 
which will have a permanent useful value apart from that of 
the product of the order, after the order is filled. It also refers 
to machines, fixtures and tools in current service (except perish- 
able tools solely for staple objects) held, and important repairs 
to the same made, under a standing order. 

W. refers to labor and material required to execute a special 
or a general order from which no product follows but that which 
is actually called for therein. It also refers to the product. 

A. refers specially to the labor of superintendence, and to that 
of clerks-, porters, oilers and firemen. 

T. refers specially to perishable tools used in making staple 
objects. 

3. O., or Object. 

Whether the third and fourth spaces, yet to be discussed, which 
refer to the specific object worked on and to the operation per- 
formed on it, are to be filled or not, depends entirely upon the 
value of the information which the filling of these spaces will give. 
If detailed knowledge is or may be required, there is no way of 
obtaining it correctly except from data given in like detail. 

Where the object worked on is a staple object of manufacture 
it is given a symbolic name represented by a combination of let- 
ters and figures appearing on the Service and Material cards 
under the heading O., or object. 

The necessity for symbols of objects, the difficulty of providing 
them, and the best way of overcoming that difficulty are so well 
described by Mr. Oberlin Smith, President of the Ferracute 
Machine Works, Bridgeton, N. J., in a paper read before the 
American Society of Mechanical Engineers, that I cannot do 
better than transcribe his article entire. See page no. His 
paper has been of great assistance in this portion of my subject, 
and its principles have been found capable of an application far 
beyond its immediate scope. 



106 PROPOSED SYSTEM. 

Symbolic Nomenclature of Objects Pertaining to Staple 

Manufactures. 

Definitions. 

1. A staple product or staple is one of the principal productions 
of a given workshop, concerning which in all its parts definite 
economical information is wanted. 

It comprises all the parts needed for a complete mechanical 
contrivance, assembled, and generally boxed ready for shipment. 
Examples : 

A carriage complete. 

A set of harness, packed. 

Muskets, cartridges, etc., packed. 

2. A piece is that portion of a staple product which is not 
meant to be taken apart by ordinary means. 

Examples : 

Each spoke, or the tire of a wheel. 

Each link of a chain. 
Two or more elementary pieces united, as by welding or riveting, 
become a new piece. 
Example : 

A section of chain. 

3. A component is a simple mechanical instrument formed by 
combining pieces in such a manner as to be easily taken apart. 

Examples : 

The felloes of a wheel united to form a rolling rim. 
The sections of a patent hub, united to serve in distributing 
weight to the rim. 

4. A member is similarly formed by combining components 
for the accomplishment of a definite mechanical purpose. 

Examples : 

The wheel for diminishing friction. 

The pole for directing the vehicle. 

The lock of a gun for firing the charge. 

The barrel of a gun for containing and directing the discharge. 

The box for containing the other parts united. 



S YMB OLIC NOMENCLA TURE. i 07 

Note. — The line between members and components is necessarily an uncertain one 
and depends greatly upon the nature and number of the parts classified; convenience 
also enters. The difference is mainly that of complexity of function. Yet, a 
ramrod may be either a piece, a member or a component, according to the way it is 
regarded. In such cases it would be best to use the name highest on the scale, as it 
will give room for future additions. For example, page 120, the breech screw is named 
B. 30, although it is a single piece; this is done so that if this part should ever become 
composite, there would be room from 21 to 30 for the designation of each of its pieces, 
the component number remaining unchanged. 

Notation. 

1. When the Shop-Order number is not sufficiently explicit, the 
staple is designated by as many descriptive letters, not exceeding 
three, as may be required for the purpose. 

Of these three letters the last one tells the particular class of 
staple referred to, and the first two define the pattern of that class. 

Thus, among arms, S-F-R. means Spring-Field Rifle ; S-N-R. 
Spe-Ncer Rifle; H-K-R. Hotch-Kiss Rifle; H-K-C. Hotch-Kiss 
Carbine, etc. R. and C. give the class, and the other letters the 
patterns. 

For cartridge making, B. means ball, and O. blank, the two main 
classes of cartridges. F-R-B. means Folded-head-Rifie-Ball (car- 
tridge understood); S-C-O. Solid-head-Carbine-Blank, etc. 

These descriptive letters correspond to Mr. Oberlin Smith's 
machine symbols, page 116. 

2. The member symbol is a letter; for examples of this and 
following cases, see lists hereafter. 

3. The component symbol is a number ending in O., following 
the member letter, thus: A. 20; B. 30; A. 130. 

4. The piece symbol is a digital number following the letter of 
the member to which the piece belongs, thus : A. 1 ; A. 2 ; A. 
3; A. 14; A. 29, etc. 

Remarks. 
1. Related pieces are given consecutive numbers, forming 
groups, the summation of which into components is indicated by 
the next higher multiple of ten. Vacancies in the digital scale 
are left open for expansion. Thus, pieces 1, 2, 3, etc., are com- 
bined into the component 10. The pieces for the next component 
are numbered from 1 1 up, and the next component is 20, and so on. 



io8 PROPOSED SYSTEM. 

To which set of ten the piece number belongs depends upon 
the number of the corresponding component; and this, as ex- 
plained in the next remark, upon its place in the order of com- 
bination with other components to form the corresponding 
member. This establishes a common principle by which sub- 
stantially the same notation might be determined by independent 
notators working on the same staple. 

2. The union of any component to the principal component of 
the member to which it belongs is represented by adding ioo to 
the number of the former component. Thus, A. 120 means that 
A. 20 has been assembled to A. 10, etc. 

This assumes in the order of assembling a certain sequence by 
which a number over 100 represents the combination of all the 
parts above it on the list. For otherwise the number of imper- 
fect combinations represented would exceed the limits of sim- 
plicity. If such cases occur, they may be met by qualifying the 
symbolical statement by ordinary language, thus, " S-F-R-S. 170, 
without band springs," etc. See page 120. 

The separate enumeration of each of the pieces or components 
in the combination would not answer the purpose, for we would 
lose the sense of fitness for joint action given by a joint symbol. 
For example, any one asking for a watch would be disappointed 
in getting only its loose components, the efficient working of 
which would depend more or less upon the manner in which they 
would be assembled. The tendency of modern machine work 
is to disintegrate the unity of " components " by increasing the 
interchangeability of their " pieces." 

3. It will be readily seen that when the Shop-Order number is 
sufficiently descriptive, only the member symbol will be required. 
This limits the full symbol name to use in marking tools, pat- 
terns, drawings, etc., and for defining staple objects worked on 
under standing shop-orders. 

4. Only so many symbols are given as are needed to identify 
the part. Thus, for receivers, breech-blocks, locks, band-springs, 
etc., which are common to both rifle and carbine, the descriptive 
initials R. and C. may be omitted. So with tools and append- 
ages which belong to all arms alike, and with parts like barrels 



5 YMB OLIC NOMENCLA TURE. 1 09 

in such stages of manufacture as to make their destination uncer- 
tain, the indications of pattern are also omitted. 

For a similar reason a completed member requires no number, 
for it expresses the union of all its components. It is like the 
name of a family of which we call the members John Smith, Ann 
Smith, etc., and designate them collectively as the Smiths, what- 
ever their number. To pursue the analogy, John Smith's leg 
would be a component of that member of the Smith family, and 
his foot a piece of that component, etc. 

So, also, when members are united we drop the member symbol, 
because the combination can no longer refer to any one of them. 
Their union forms the staple in various stages of completeness, 
the most advanced of which we designate by the descriptive 
symbols only. Having advanced as far as possible, all further 
progress must be negative ; consequently additions to the symbol 
of completeness indicate increasing degrees of departure from it. 
These additions are numbers progressively arranged. 

5. I would reverse the last recommendation of Mr. Smith relat- 
ing to obsolete objects, by giving to the first model of any object 
its plain number and designating any changes from that model 
by a suffix. The other method takes the back track too often. 

For example, supposing the symbols to have been in operation 
for the last eleven years, the receiver, model 1868, would be 
S-F-B. n; when shortened in 1870, it would have become 
S-F-B. 11, a; altered to cal. 45 in 1873, it would have been 
called S-F-B. 11, b, and changed by the memorandum of July 1, 
1879, it would now be S-F-B. 11, c. 

Such a course would deal with each change directly when it 
was made, would be historical, suggestive and most convenient 
in marking drawings, tools, patterns, gauges and obsolete com- 
ponents in store. 



no PROPOSED SYSTEM. 

SYNOPSIS. 
Proposed Symbolic Nomenclature of Staple Products. 

Objects f Numer ' f Di g its > indicating.. Pieces. ) These parts unite with 

are des- ! als ' enc H I others of the same kind to 

ienated l ing in l Ci P ners > indicating Components. \ form the next kind below in 

bv I or der. Members unite to 

' [ Letters, indicating Members. J form the staple product. 

Every minor object requires at least the member letter and a 
number to define it. To the member letter are prefixed as many 
descriptive letters, not exceeding three, as the lack of other 
means of definition, such as the Shop-Order number, may require. 

Members omit piece numbers. 

Staples omit the member letter and affix numbers indicating 
degrees of incompleteness. 

[From the American Machinist of Sept. 10, 1881.] 

NOMENCLATURE OF MACHINE DETAILS. 
By Oberlin Smith. 

A Paper read before the American Society of Mechanical Engineers. 

That the nomenclature of machinery, and of the tools and 
apparatus with which it is constructed, is, in this country, in a 
state of considerable confusion, scarcely needs demonstrating. 
If we look from an international point of view, and include the 
other English-speaking countries — Great Britain and her colo- 
nies, the confusion becomes worse confounded. A reform is 
destined, in due time, to come, doubtless to be promoted in 
great degree by such societies as ours. This reform movement 
cannot be begun too soon, and should aim at giving brief and 
suggestive names to all objects dealt with, each object to have 
but one name, and each name to belong to but one object. 
A simple method of beginning such a reform would be a com- 
mon agreement among all our engineering schools to use each 
technical word in but one sense, and with no synonyms. 

A lesser field of reform, and one which lies more particularly 
within the jurisdiction of individual manufacturers, is the com- 
parative designation of a number of sizes or kinds of the same 
machine. There is now no common understanding whether a 
series of sizes shall be numbered or lettered from the largest 



SYMBOLIC NOMENCLATURE. in 

down, or from the smallest up. The latter is undoubtedly the 
most natural and suggestive method, but usually becomes con- 
fused by want of careful forethought (when starting a series) in 
providing " gaps " for the insertion of future sizes. If a numeri- 
cal series has been already started and become commercially 
established, the only systematic way to insert new sizes (either 
at the beginning or through the middle of the series) is to use 
fractional numbers. This, though awkward in sound and appear- 
ance, seems to be the only means of suggesting the comparative 
size of the article by its name. The use of arbitrary higher num- 
bers between the others is, of course, worse than no numbers at 
all. The use of a series of letters does not supply this fractional 
loop-hole of escape, the euphony of A-and-a-half, K-and-three- 
quarters, etc., being somewhat doubtful. Another method in 
much favor is the use of " fancy" names, such as " Diminutive 
Giant," " Eureka," " Fire-fly," etc. These are far preferable to 
confused numbers, as they are not intended to convey any ideas 
between manufacturer and customer, and admirably succeed in 
their purpose. All this is a very difficult subject to deal with, 
and one in regard to which we can scarcely hope for any exact 
system. We can but point out to manufacturers two general 
principles to be followed : ist, of leaving abundant gaps — that is, 
let a regular series run io, 20, 30, 40, etc., instead of 1,2, 3, 4, 
etc. ; and 2d, of using the smaller numbers for the smaller 
objects. The second is similar in idea to the well-known Phila- 
delphia house-numbering system, which has worked so admi- 
rably in practice, and which has been copied by numerous other 
cities. 

The two foregoing paragraphs are intended respectively as but 
casual allusions to the technical and commercial nomenclature of 
machinery in general. The subject is too elaborate to be treated 
at length in this paper, the main purpose of which is to set forth 
the results of the writer's experience in establishing a system of 
names and symbols for all the component parts, commonly 
called " details " of machines, or, in fact, of any manufactured 
articles. 

That some such system is necessary, no engineer who has 



ii2 PROPOSED SYSTEM. 

attempted to manufacture machinery by the modern system of 
duplicate (or approximately duplicate) parts, will, for a moment, 
question. The necessity for a specific name for each piece, which 
name is not, never has been, and never will be, used for any dif- 
ferent piece of the same or any other machine, is evident, simply 
for purposes of identification. This identification is required 
mechanically at almost every stage of production. The name, or 
a symbol representing it, should be marked upon the drawings, 
the patterns, and the special tools pertaining to each piece, and, 
when convenient, upon the piece 'itself. Commercially, it is 
required on time cards and in indexes and pattern lists and cost 
books as pertaining to production. Pertaining to sales these 
names or symbols must appear in illustrated price lists, and in 
orders by and charges to customers. This our modern method of 
repairs, by selling duplicate parts, renders imperatively necessary. 

The requisites for a good system of names and symbols are : 
1st, isolation of each from all others that did, do, or may exist in 
the same establishment. 2d, suggestiveness of what machine, 
what part of it, and, if possible, the use of said part — conforming, 
of course, to established conventional names, as far as practicable. 
3d, brevity, combined with simplicity. Of the importance of 
isolation to prevent mistakes and confusion ; of suggestiveness to 
aid the memory ; of brevity to save time and trouble, it is hardly 
necessary to speak. 

Regarding the systems now in use in our best shops, this. paper 
will not attempt detailed information. It is understood that the 
names are more or less scientifically arranged, depending, of 
course, upon the amount of study and the quality of the brains 
that have been expended upon them. In cases where symbols are 
used, supplementary to the names, they usually consist of letters 
or numbers, or (oftener) a combination of both. Many of them 
(both names and symbols) fail in symmetry and suggestiveness, 
because little attention has been paid to the names of the machines 
themselves, as regards the serial consecutiveness, hinted at in 
paragraph 2d. The quality of brevity often suffers severely, 
because the name and symbol must, in most cases, each have the 
machine name prefixed, to secure their perfect isolation. The 



SYMBOLIC NOMENCLA JURE. 113 

latter quality is rarely dispensed with, simply because the manu- 
facturer's pocket would be too directly touched by the expensive 
resulting mistakes. A perusal of some machinery catalogues 
which give detailed lists of parts is very harassing to a systematic 
mind. They are apt to derive one part name from another, pre- 
fixing the latter as an adjective each time, until some such pleas- 
ant title as " lower-left-hand-cutting-blade-set-screw-lock-nut" is 
evolved. If there are symbols provided, they consist of some 
unknown combinations of letters part way down the list, and then 
change to arbitrary numbers, or perhaps to nothing at all. It 
will often be noticed also that no particular order appears to be 
followed in numerical arrangement, similar parts being scattered 
at random through the list. 

The scheme to be described further on has been evolved grad- 
ually from the experience gained in managing a growing machine 
business. This scheme is far from perfect, and is probably in- 
ferior to others which have not been made public ; but it seems 
to answer the purpose aimed at, viz., a comprehensive and elastic 
system which will accommodate itself to an unlimited growth and 
any variation in quantity or kind of goods manufactured. This, 
the methods we first tried would not do, being too limited in their 
scope. 

It should be here explained that the word " we," as just used, 
refers to the above-mentioned machine works, with which the 
writer has long been connected ; and the scheme in question will 
be spoken of as " our symbol system." To further define terms : 
"machine name" and " machine symbol" refer respectively to 
the name and symbol of the whole machine — or other article of 
manufacture ; for it will be noticed that the system is applicable 
to almost any products, except those of a textile or chemical 
nature. " Piece name " and " piece symbol," in like manner, refer 
to the separate pieces of which the whole is composed. The 
terms " detail," " part," and " piece," have so far been used 
synonymously. It is doubtful which is really the best to estab- 
lish as a standard, but we have adopted " piece " as best express- 
ing the idea of one piece of material, reduced to the last condi- 
tion of subdivision. In our practice, exceptions are made to this 
8 



ii4 PROPOSED SYSTEM. 

requirement of homogeneousness in such cases as chains, ropes, 
belts, etc., — also material glued or welded together — in short any- 
thing which may (like a man) be called one piece, because it is not 
intended ever to be taken apart. The character for equality (=) 
will be used to show connection between a name and its symbol. 
A brief glance at the history of our system shows that at first we 
(like many others) hit upon the plausible idea of using numbers 
for machine symbols and letters for piece symbols. The num- 
bers were somewhat " gapped," but not to such an extent as we 
now should practice. Examples : If four sizes of pumps were 
symboled I, 2, 3 and 4, their barrels might = i-A, 2-A, etc.. 
and their handles = i-B, 2-B, etc. If the next product made 
was a series of lathe dogs, they would probably be symboled 11, 
12, 13, etc. Their frames would = 11-A, 12-A, etc., and their 
screws 11-B, etc. This all worked beautifully until the products 
became so complicated as to contain more than 26 pieces. After 
tampering a little with the Greek alphabet, which seemed calcu- 
lated to scare our new workmen, and trying to use a mixture of 
small and capital letters, which looked too near alike, we fell back 
upon the clumsy device of repeating the alphabet, with letters 
doubled or tripled. 

When we finally abandoned the above plan, several methods 
were carefully studied. The next most obvious was to use let- 
ters for machines and numbers for pieces. This allowed any 
quantity of the latter, but limited the machines to 26, even with 
no gaps provided. A certain modification of this method is, per- 
haps, more in use than any other system. In it letters are used 
for different sizes or styles of a certain kind of machine, and used 
over again for some other kind, ad infinitum. This answers the 
purpose, because there are not likely to be more than 26 varie- 
ties of one machine. It has, however, the fatal objection of 
requiring the whole machine name prefixed to each symbol, in all 
cases where the symbol stands alone, and does not happen to be 
written with the others of the set in tabular form. As the gen- 
eral name of a machine usually consists of at least two words, a 
complete piece symbol becomes too long for convenience in 
labeling. Examples : Force pump, K — 26 ; Lathe dog, H — 2. 



SYMBOLIC NOMENCLATURE. 115 

Another system consists in using numbers for the machines 
and numbers for the pieces. This gives isolation and brevity, 
but no suggestiveness. A serious objection to it is the danger 
of blurring the numbers together, or of transposition in writing 
or reading them ; also in the fact that either number cannot be 
used alone, as it can in the case of letters and numbers. 

A similar system to the above consists in the use of letters for 
both symbols. It has the same disadvantages, and the additional 
one of a limitation in the quantity of letters at disposal. 

Our system, as finally decided upon, is as follows : — Machine 
names and piece names are determined by the designer, in gen- 
eral according with the principles already pointed out, being, of 
course, made as brief and suggestive as possible, with no two 
machine names alike, and no two piece names alike in the same 
machine. In this nomenclature no positive laws can be followed 
but those of Common sense and good English. A machine symbol 
consists of a group of three arbitrary letters — capitals. A piece 
symbol consists of an arbitrary number and follows the machine 
symbol, connected by a hyphen ; thus FPA-2 might symbolize 
the force-pump handle before alluded to — smallest size. The 
machine symbol may be used alone when required, as FPA. 

As thus described, these symbols fully possess the qualities of 
isolation and brevity. To make them also suggestive, some atten- 
tion must be paid to what letters to use. In practice, we aim to 
make the first two letters the initials of the general name of the 
machine, and the last letter one of an alphabetical series which 
will represent the sizes of the machine. An example of this is 
shown in the symbol for the smallest-sized force pump FPA. If 
there is any chance of a future smaller or intermediate size, gaps 
should be left in the alphabetical order. This " initial " method 
cannot always be strictly followed, because of such duplicates as 
FPA for force pump and foot press. The remedy would be to 
change one initial for one beginning some synonymous adjective, 
that is, foot presses might be symbolized TPA, assuming that it 
stands for treadle press. Usually the least important machine 
should be thus changed. From this it will be seen that, in de- 
fining the theory of this scheme, the words " arbitrary letters " 



n6 



FROPOSED SYSTEM. 



were purposely used. The idea is to make the system thoroughly 
comprehensive. There might be such a number of machines 
having identical initials that the letters would be almost arbitrary. 
In practice, the designer can usually succeed in making the 
symbols sufficiently suggestive. 

In considering how many letters to use in a symbol, consider- 
ations of brevity advised two, suggestiveness three or four. Two 
letters did not allow of enough permutations, nor indicate well 
enough the kind and size of machine. Three seemed amply 
sufficient in the first respect, as it provided over 17,000 symbols. 
If, for any reason, in the future four letters should seem desirable, 
the addition of another would not materially change the system. 
If'three letters hyphened to a number of one, two or three digits 
should seem bulky, remember that this symbol can stand by itself 
anywhere and express positively the identity of the piece. Its 
comparative brevity is shown by comparing the second and third 
columns of the following table (A). In the different lines an idea 
is given of the application of the system to a variety of products 
not usually made in any one shop. 

Table A. 



Full name of machine and piece. 



6 // x 4/ Engine Lathe, spindle 
head 

No. 4 Power Press, frame 

7" x \\" Steam Engine, crank 

shaft 

Buckeye Mowing Machine, left 

axle nut 

No. 3 Glass Clock, main spring. 
One-hole Mouse trap, choker 

wire 



Our symbol 
for it. 



EL A— 4 
PPD— 1 

SEC— 51 

MMD— 81 
GCC— 105 

MTA— 3 



3rd 



Symbolic name as often used. 



Engine Lathe, A — 4 

Power Press, D — 1 

Steam Engine, G — 51 

Mowing Machine, D — 81 . . 
Glass Mantel Clock, C— 105 

Wooden Mouse Trap, A — 3 



4th. 


5th. 


c 


c 




■** 


E 


u 
















aS_- 






jsu 


JiU 


u 


u 


4 


13 


4 


12 


5 


14 


S 


16 


6 


20 


4 


17 



6th. 



II 
14 

13 



SYMBOLIC NOMENCLATURE. 



117 



Table B. 



FPL 



No. 3 Foot Press. 



Weight. 



Piece 

No. 


Same as 


I 




2 




3 




4 




5 
6 




7 
8 


FPH-8 


9 
10 


FPH-10 


21 




26 


FPJ-26 



Piece name 



Frame 

Gib 

Side Bar 

Front Leg 

Back Leg 

Treadle 

Lever 

Lever Weight 

Pitman 

Clamp Sleeve 

Lever Pin 

Treadle & Pitman Bolt 



Material. 



Cast Iron. 



Stee 
Iron 



Quantity. 


Rough 

weight. 


Finished 
weight. 


I 


220 


200 


I 


IO 


9 


I 


45 


40 


2 


3° 


30 


I 


40 


40 


I 


17 


15 


I 


»S 


80 


4 


5 


5 


1 


12 


10 


2 


3 


2# 


1 


2^ 


2 


3 


X 


H 



Aggregate 
finished 
weight. 



200 

9 
40 
60 
40 

15 

80 
20 
10 

4/2 
2 



Table B is a specimen of part of a page of our " Symbol Book," 
in which are recorded any machines which have arrived at such a 
state of perfection and salability as to be marked " Standard " on 
our drawings. 

This table almost explains itself. The piece numbers in 1st 
column do not have the letters prefixed, because the latter stand 
at the top of the column. " Same as " means that the piece is 
identical with a piece belonging to some other machine, and can 
be manufactured with it. If it is common to several machines in 
a set, the smallest of the set in which it occurs is given. The 
" quantity" column tells the number of pieces of a kind required. 
The last " weight " column, added upward, shows total weight of 
machine. The piece numbers are " gapped " after each kind of 
material, and also at the ends of " groups," as described further 
on. This is to allow for future changes and additional pieces ; 
also that other nearly similar machines having more pieces may 
in general have the same piece numbers. 

The order in which the pieces are numerically arranged cannot 
follow positive rules in all cases. In our list of instructions (too 
long to be here quoted) we direct a classification by materials. 
In each class we group pieces of the same general character, in 
regard to the prevaling work to be done upon them, and in natural 
" machine shop " order; i. e., first planing, then drilling or boring, 



u8 PROPOSED SYSTEM. 

then turning. We also aim to place the heaviest and most im- 
portant pieces first. Between each group we " gap " the numbers. 

Regarding position in naming pieces, we assume a front to the 
machine (where the operator is most likely to be placed), and 
define direction tersely as " forward," " back," " right," " left," 
" down," " up." The adjectives of position prefixed to piece 
names are, of course, derived from these words, as " upper," 
" lower," etc. A perpendicular row of similar pieces, say 5, would 
be rated upper, second, third, fourth and lower. A number of 
different-sized pieces of similar name may, in like manner, be 
prefixed smailest, second, third, etc. 

Before closing, a brief reference to certain (two) supplementary 
symbols may not be out of place. One is a small letter after a 
piece symbol (as FPL-21-a), signifying that the piece is obsolete, 
the standard FPL-21 having been altered. After a second alter- 
ation, the last obsolete piece would be suffixed " b," and so on. 
Thus duplicate pieces of old-style machines can be identified and 
supplied to customers. The other symbol referred to is to indicate 
the number of the operation in the construction of a piece, and is 
written thus: FPL-21-ist, FPL-2i-2d, etc. Its use is of great 
value on detail drawings, time cards and cost records. 

Oberlin Smith. 



Symbolic Nomenclature of " Objects." 

In order to test the correctness of the principles above enun- 
ciated, and to illustrate their meaning, they are applied in detail 
to the most complex cases with which I am familiar; viz., the 
manufacture of small arms and of metallic ammunition. For a 
general application of symbols see the end of this chapter. 



SYMBOLIC NOMENCLATURE. 



119 



I. Application to the Manufacture of Small Arms, as described in 
Ordnance Memorandum 22. 

DESCRIPTIVE SYMBOLS. 

I. Of class (kind of arm). 

Rifle R. 

Carbine — ., C. 

Revolver _ P. (pistol). 

Shot gun.. - G. (gun). 

2. Of pattern. 

Springfield S-F. 

Spencer S-N. 

Smoot -_ .- _.-. S-T. 

Smith. . S-M. 

Hotchkiss 1-. H-K. 

Lee ._ _ L-E. 

Chaffe-Reece _ C-R., etc. 

Note. — Some of these guns are not in O. M. 22, but are given as illustrative 
examples of the treatment of similar names. The descriptive symbols are written in 
the inverse order above given; thus S-F-R; H-K-C, etc. 

MEMBER SYMBOLS. 

Stock and parts S. ^j 

Barrel and parts . _ B. > Principal members. 

Lock and parts L. J 



Bands . -j 

Tang screw lp_ 

Side screws J 



Fastenings between 
principal members. 



Rear sight T. 

Ramrod U. 

Bayonet ._ W. 

Tools Y. 

Packing box X. 



> Appendages. 



PROPOSED SYSTEM. 



Symbolic Nomenclature in Detail of the Parts of the Springfield 

System. 

Full symbol. 
Full name of part. * Letters. Num'ls. 

Stock : S. 

Wood part (one piece) S-F-R-S. 10 



Tip -.. 

Tip screw 

Tip screw and tip (com- 
ponent) 

Same plus parts above 

Ramrod stop (one piece).. 
Same plus parts above — 



II 

12 

20 
I20 

3° 
130 



Band spring (one piece) . . S-F-S. 40 

Same plus parts above — S-F-R-S. 140 

Guard plate S-F-S. 41 

" bow " 42 

" " nut " 43 

" swivel S-F-R-S. 44 

" " " screw.. " 45 

Trigger S-F-S. 46 

" screw " 47 

Assembled guard " 50 

Guard screw " 51 

Same plus parts above S-F-R-S. 160 

Side screw washer " 61 

Same plus parts above ... " 170 

Butt plate " 71 

" " screw S-F-S. 72 

Same plus parts above, as- 
sembled stock S-F-R-S. 

Carbine butt plate S-F-C-S. 71 

" " " cover.. •' 72 
Carbine butt plate cover 

spring " 73 

Carbine butt plate cover 

friction spring " 74 





Full symbol. 


Full name of part.* 


Letters. N 


lm'ls. 


Carbine butt plate cover 






pin 


S-F-C-S. 


75 


Carbine butt plate cover 






screw 




76 


Carbine butt plate tang 






screw 




77 


Carbine butt plate, assem- 




bled 




80 


Swivel bar 




6t 


" " base, front 


62 


Swivel bar, assembled to 










64 


Swivel ring; 




65 


Swivel bar and ring on 




stock 


" 


170 


Barrel : 


B. 




Rifle barrel proper 


S-F-R-B. 


1 


Front sight and bay't stud, 


" 


2 


Same plus above parts.. . 


a 


10 


Receiver proper 


S-F-B. 


11 


Ejector stud 


tt 


12 


" " riveted to re- 








tt 


20 


Same plus above parts 


tt 


120 


Breech screw (one piece) . . 


tt 


30 


Same plus above parts 


" 


130 


Breech block (one piece) . . 


tt 


3i 




tt 


32 
33 


" " spring 


tt 


Breech lock cap 


tt 


34 


" '■'- " screw 


tt 


35 


Thumb piece 


tt 


36 


" " riveted to 32 






and 34 


tt 


37 


Breech block complete — 


tt 


40 



* When no particular arm is mentioned, the rifle is understood. 



SYMBOLIC NOMENCLATURE. 



Symbolic Nomenclature in Detail, etc. — continued. 



Full symbol. 
Full name of part. * Letters. Num'Is. 

Firing pin S-F-B. 41 

" " screw " 42 



Extractor " 

Ejector spindle " 

" spring " 

Hinge pin " 

Same plus above parts (as- 
sembled barrels) S-F-R-B. 

Carbine barrel proper S-F-C-B. 

" " front sight 

stud " 

Same plus parts above " 

Carbine front sieht " 



Full symbol. 
Full name of part.* Letters. Num'Is. 

Sear spring S-F-L. 43 

" " screw " 44 



2 
10 

11 
12 

120 



" pin... 

Same plus parts above 

Etc., etc., etc. 

Lock: 

Lock plate «< 

Bolster screw " 

Same riveted to lock plate, " 

Main spring (one piece) . . " 



Tumbler " 21 

Main spring swivel " 22 

" " " rivet.. " 23 

Note. — These parts really belong to the 

tumbler, although called in part after the 

main spring. 

Tumbler swivel and rivet, 

riveted S-F-L. 



Hammer " 

Tumbler screw " 

Same plus parts above (as- 
sembled lock) S-F-L. 



Fastenings : 

Upper band 

Gun sling swivel 

Stacking swivel 

Swivel pin 

Upper band complete . . 

Lower band (one piece) 
Tang screw, " " . 
Side screw, " " 

Carbine band , 

" swivel 



F. 
... S-F-R-F. 



S-F-F. 



. S-F-C-F. 



" pin.. 

Appendages. 
Rear sight : T. 

Base " 



Bridle 



Sear 

" screw. 



3° 

3i 
32 

4i 

42 



5i 

52 



, I 

2 

3 
4 
10 

20 

30 

40 

1 
2 
3 



1 
2 

10 



" spring " 

Same plus part above " 

Base screw " 



" leaf " 

Joint pin . " 

Slide « 

" spring " 

" " rivet " 

Leaf, assembled " 

Sight, assembled, rifle . . . R-T. 
" carbine, C-T. 

Note. — The sights are alike until grad- 
uated, and hence are simply designated as 
T. 1 ; T. 23, etc. 



* When no particular arm is mentioned, the rifle is understood. 



122 



PROPOSED SYSTEM. 



Symbolic Nomenclature in Detail, etc. — continued 

Full symbol. 
Full name of part.* Letters. Num'ls 
Ramrod : U. 



For rifle (one piece) R-U. 

For carbine, jointed; joints 

I and 2 C-U. 

Same, joint 3 " 

" complete C-U. 

Bayonet : W. 

Blade " 

Neck and socket " 

Same welded to blade " 



Clasp .- 


it 


" screw 


it 


" and screw 


il 


Bayonet complete for all 






w 


Tools : 


Y. 


Screw driver, large blade, 


a 


" " small " 


a 




" 


" " assembled.. 


it 


Tumbler and b. s. punch, 






it 




it 




ft 




it 


Combination screw driver, 




large blade 


tt 


Same, small blade 


it 


" tumbler and b. s. 




punch 


it 


Same, rivet 


« 



Full symbol. 
Full name of part. * Letters. Num'ls. 
Same, assembled Y. 30 



Headless shell extractor.. " 

Packing box : X. 

Sides of rifle box S-F-R-X. 

Top and bottom " 

End pieces " 

Top cleats '.' 

Handles X. 

Empty box S-F-R-X. 

Corner pieces " 

End linings 

Inner linings " 

Set of wooden linings " 

Tin linings " 

Tin and wooden linings 

complete " 

Muzzle clamps " 

Butt " " 

Top " » 

Bayonet " " 

Set of packings complete, " 



Box complete 



S-F-R-X. 



Finished arm, more or 
less complete : 
Rifle complete, with tools, 

bayonet, etc., boxed ... S-F-R. 
Same, without box " 

" " tools " 

" " bayonet... " 

Etc., etc., etc. 



40 



1 

2 
3 
4 
5 
10 

11 

12 
13 



30 

3i 

32 
33 
34 
40 



* When no particular arm is mentioned, the rifle is understood. 



SYMBOLIC NOMENCLATURE. 123 

II. Application to the Manufacture of the Staple Products of 
Frankford Arsenal as described in First PampJUet on the Shop- 
Order System, January, 1881. 

DESCRIPTIVE SYMBOLS. 

1. Of class (kind of product). 

Ball cartridge B. 

Blank cartridge __ .. — - 0. 

Target pasters.. - Q. 

Cannon primers _ T. (tubes). 

Fuzes _..- Z. 

2. Of pattern — 

OF CARTRIDGE. 

/. Referring to arm for which designed. 

Rifle R. 

Carbine ___ C. 

Revolver ._ P. (pistol). 

Shotgun G. (gun). 

2. Referring to construction. 

Folded-head case _ - „ F. 

Solid-head case.. _.. _. S. 

OF CANNON PRIMERS. 

Electric primers E. 

Friction primers F. 

OF FUZES. 
Time fuze _ T. 

Note. — The descriptive symbols are written in the inverse order above given ; thus, 
F-R-B., E-T., T-Z., etc. 

MEMBER SYMBOLS. 

The individual cartridge, primer, fuze, etc., of 
which case, bullet, powder, primer, etc., are 
the components A. 

Paper package or its equivalent. „ K. 

Wooden packing box or case X. 



124 



PROPOSED SYSTEM. 



Symbolic Nomenclature in Detail of Staple Products of the 
Frankford Arsenal. 

Note. — The rifle cartridge, solid head, is taken as the type, departures from which 
are noted as they occur. Folded head substitutes F. for S. throughout. 

Full symbol. 
Full name. Letters. Num'Is. 

S-R-B-A. packed complete, S-R-B. 
Same, packed in paper only, " I 

Etc., etc. 



Full name. 
Case (one piece) 



Full symbol. 
Letters. Num'Is 
.... S-R-B-A. 10 



Primer cap for all arms — S-A. 1 1 

" fulminate A. 12 

" anvil S-A. 13 

" foil.... " 14 

" assembled " 20 

Cup anvil F-A. II 

Fulminate A. 12 

Primed anvil F-A. 20 

For revolver amm'n the 

same, substituting F-P-A. 

Primed cases, (R. or C.).. S-A. or 

F-A. 120 

Primed cases, revolver S-P-A. or 

F-P-A. 120 

Powder A. 21 

Wads for carbine S C-B-A. 22 

Paper cups ( R. or C. ) S-0- A. 23 

Bullet (R. orC.) A. 31 

" revolver P-A. 31 

Finished cartridges, more or less com- 
plete. 
Blank cartridges, loose (R. 

orC.) S-O-A. 

Blank cartridges, loose, 

revolver S-P-O-A. 



Ball cartridges, loose, rifle, S-R-B-A. 
" " " car- 
bine S-C-B-A. 

Ball cartridges, loose, re- 
volver , S-P-B-A. 



Note. — The primers F-A. 20 and S-A. 
20 may in some circumstances be used in 
either kind of case indifferently. I have 
taken the usual practice. 
Paper package or its equiv- 
alent K. 

Body " I 

End " 2 

Wrapper . " 3 

Twine " 4 

Assembled body " 10 



Comb " 

Packing piece " 

Body assembled with pack- 
ing for use S-B-K. 



Wooden box (R. or C): X 

Sides 

Ends. 

Bottoms , 

Lid 

Handles 

Assembled 

Painted S-B-X. 

Electric primer : E-T. 

Body E-T-A. 

Branch... " 

Body and branch as'bled, " 

Wooden block " 

Copper wire " 

Platinum wire " 

Copper and platinum wire 

soldered " 

Poplar strip " 



11 

12 



I 
2 

3 

4 

5 

10 



1 

2 
10 

11 
12 
13 

14 
IS 



.S YMB OLIC NOMENCLA TURE. 



I2 5 



Symbolic Nomenclature in Detail, etc. — continued. 



Full symbol. 
Full name. Letters. Nutn'ls. 

Gun cotton E-T-A. 16 

Assembled block " 20 

Assembled primer, empty, " 120 





A. 


Loaded primer, loose 


E-T-A 


Packed in wooden boxes . . 


E-T. 


" " tin canisters 


" 


" " paper packages, 


tt 


Friction primers : 


F-T. 


Body 


F.T-A 




tt 


Body and branch assem- 




bled 


tt 


Wire 


tt 


Friction composition 


« 


Assembled primer, empty, 


"" 



21 



II 

12 

I20 



Full symbol. 
Full name. Letters. Num'ls. 

Powder A. 21 

Loaded primer, loose F-T- A. 

Packed in wooden boxes, F-T. 

" " tin canisters 

" " paper packages, 



Time fuze : 
Body 



Composition , 

Priming 

Fuze complete, loose T-Z-A 

Packed in wooden boxes, T-Z. 

" " " blocks, " 

Target pasters : Q. 

Paper discs Q-A. 

Packed in paper boxes Q. 



tt 


1 


tt 


2 


T-Z. 




T-Z-A. 


1 


« 


11 


" 


12 



Remarks. 

The descriptive symbols may be affixed to all member sym- 
bols, as occasion may require, and new descriptive symbols may 
be devised to suit new manufactures. 

Conversely, the descriptive symbols should be dropped when 
the Shop-Order number sufficiently defines the object for which 
the time or material is expended, or when their use in full would 
give an erroneous idea of specialty. 

Thus, if Shop-Order No. 49 refers to making a certain number 
of folded-head rifle ball cartridges, 49-A. I defines the particular 
cartridge case quite as well as 49-F-R-B-A. 1, and much more 
briefly. For a similar reason powder is known throughout as 
A. 21, and fulminate as A. 12; because these articles are com- 
mon to all classes of ammunition. 

In referring to the cup anvil made for either the rifle or car- 
bine cartridge, and noted in connection with the number of a 
standing Shop-Order (Chap. XI), we would write it simply 213- 
F-A. 11. If the pistol cup anvil were meant, we would write 
213-F-P-A. 11, reserving the general title for the more import- 
ant ammunition. 



i 2 6 PROPOSED SYSTEM. 

In fine, we must always use the Shop-Order number and the 
member symbol with its numerical suffix when this is required ; to 
these we must prefix only as many descriptive symbols as are 
needed to thoroughly define the object in question. 

4. N. or Operation. 

Under this heading on the cards is to come the symbolic num- 
ber of the operation requiring the expenditure which the card 
reports. It was formerly restricted to the staple objects which 
we have just discussed ; but by the use of more general tables, 
to be described, it may be used for general work. 

A good system of symbolizing operations is very important, 
for upon the exact knowledge of their comparative cost will be 
founded the most important economical reforms. 

The system should be simple, comprehensive and flexible. 
Simplicity can be best attained by a proper classification, 
grouping together operations of the same class. Their symbols 
will thus be most easily remembered, since, as a rule, the same 
class of workmen will use the same class of symbols. Also, mis- 
takes in notation will be of less consequence, since the errors will 
tend to confine themselves to the limits of the group. See 

page 43- 

Comprehensiveness is given by spacing the groups so far apart 
that they may be extended without danger of overlapping. See 
Mr. O. Smith's remarks on "gaps," page in. 

Flexibility is attained by permitting a certain internal develop- 
ment of individual symbols within a group. 

If we assume that an operation is intended to make some 
change in the condition of the object operated on, we are forced 
to base our classification upon the means employed to effect that 
change, because the other variables — the operators and the ob- 
jects operated on — have already been classified separately. 

In the accompanying example I have endeavored to apply 
these principles to the wants of an Arsenal. The effort 
amounts only to a suggestion, for every shop will need data not 



S YMB OLIC NOMENCLA TURE. 1 2 7 

given here, and will omit some of those enumerated. See 
graphical table of operations, page 133. 

We begin by the simplest way of changing an object, viz., by 
exposing it to some influence, such as heat, which will change its 
constitution ; or to some process which will change its condition 
externally, as by pickling. From this class of operations we 
pass by slight degrees to those where more active means are 
employed, as in painting, oiling, etc. To such operations gener- 
ally we give a series of symbolic numbers, beginning with 101.* 

We now come to more active means of attack, such as those 
which make a change in the shape of the object. This lot in- 
cludes generally workers in sheet metal, like tinners, etc. In this 
I assume a distinction between a change in shape and a change in 
form : we have iron, say, in the form of sheets which may be 
fashioned into a variety of shapes. This group is numbered from 
201 upwards. 

Changes of form are more serious and are effected in two 
general ways : 

1st. By plastic processes, such as are enumerated in the 
following list from 301 up. 

2d. By cutting of the various kinds described in groups 400, 
500, 600, 700. f 

The next step in complexity relates to the means employed to 
unite component parts together. These are numbered from 801 up. 

Then comes the 900 group, relating to unclassified operations. 
It will be seen that many of these require the highest grade of 
labor. This resemblance between the grades of labor in the same 
group is accidental, and though by no means conclusive, is quite 
reassuring as to the general correctness of the analysis. 

* As a parallel change to that of condition might have been named that of situation, 
comprising the means used to move objects from place to place by hand, by team, by 
power, etc. But as this group of operations would only require four or five out of the 
99 numbers allotted to it, and for other evident reasons, it is placed in the same class 
with others relating to changes of condition. 

t If there were not so many cutting processes to be provided for, it would be more 
consistent to unite all cutting operations in one group, 400. But as the tendency of 
machine work seems to lie in this direction, I have left all the room possible for 
extension. The classification of cutting tools is from Rankine. 



128 PROPOSED SYSTEM. 

When there is a series of operations of the same kind performed 
on one object, like the five draws in cartridge-making or the eleven 
millings of the breech block, the exact stage of work may be 
indicated by a suffix as follows: Third draw, 350, 3; or 350, c; 
or 350, third ; and the eleventh milling as 650, 11; or 650, k; or 
650, eleventh, as may be directed. This course admits of variations 
in each set of operations within a group without interfering with 
the sequence of the other sets. 

Note. — Operations upon tools, etc., required to produce staple objects of manu- 
facture, are to be indicated according to the operation for which the tool is made, and 
not according to the operation which happens to be necessary to make the tool suitable 
for its work. For example, tempering a die for swaging bullets would be referred to 
swaging bullets instead of tempering, because it is more important to know all the 
items of cost for swaging bullets than it is to know the cost of tempering dies. The 
tempering may, however, be also indicated in the separate space left for detailed state- 
ment. But operations for other than staple objects may be indicated by the sym- 
bol for the mechanical operation actually performed; thus, tempering cold chisels 
would be, say, 213, T., m. This course will prevent the use of vaguely synonymous 
terms describing occupation, and will afford exact ground for analysis without regard 
to the particular shop or department in which the work happens to be done. 

Analysis of Operations. 

Class i. 
Symbols of Operatio?is causing Changes in Condition. 



Heating 101 

Drying 102 

Annealing 103 

Tempering m 

Case-hardening 112 

Pickling 121 

Cleaning 122 

Washing 123 

Blacking in oil 131 

Browning 132 

Plating 133 



Polishing 134 

Burnishing 135 

Oiling 141 

Puttying or filling 142 

Painting 143 

Varnishing 144 

Whitewashing 145 

Stamping 151 

Printing 152 

Stencilling 153 

Etching 154 



Changes of Situation. 

Moving by hand 191 1 Moving by power 193 

" " team 192 | 



SYMBOLIC NOMENCLATURE. 

Class 2. 

Symbols for Operations causing' Changes in Shape. 



129 



Straightening 201 

Bending 202 

Forming 203 

Folding 204 

Indenting 205 

Winding 211 



Twisting 212 

Blocking into shape 221 

Mandreling 222 

Spinning 223 



Class 3. 
Symbols for Operations causing Changes in Form by Plastic Means. 



Moulding. 301 

Casting 302 

Rolling 311 



Forging , 312 

Swaging or pressing 313 

Drawing (likewire) 321 



Class 4. 

Symbols for Operations causing CJianges in Form by Cutting. - 

I. Shearing: 



Shearing proper 401 

Punching, inside, including trimming, 411 
" outside, " " 412 



Combined punching and cupping 
(double action press) 451 



Class 5. 
II. Paring Tools producing Surfaces of Revolution. 



Turning . 501 

Clamp milling 5 02 

Screw " 503 

Thread-cutting, male 504 



Boring 521 



Drilling 



Counterboring 542 

Countersinking 543 

Reaming 561 

Thread-cutting, female 571 



541 Burring 581 



Class 6. 
III. Paring Tools prodtccing Ruled Surfaces. 

Planing 601 ; Milling, straight or curved lines 65 1 

Slotting 602 

Broaching 603 



Sawing. 



621 



Profiling 661 



13° 



PROPOSED SYSTEM 



Class 7. 

Symbols for Operations causing Changes in Form by Scraping 

Tools. 

701 Tumbling 713 



Scrapim 



Filing by hand. 
" rotary . . 



711 J Grinding 721 

712 ! Lapping 722 



Class S. 
Symbols for Operations causing Changes in Objects by uniting them. 

Welding 801 Basting 841 



Melting together 802 

Brazing 811 

Soldering 812 

Gluing 813 

Nailing 831 

Screwing 832 

Riveting 833 j See remark, page 127 



Sewing 842 

Mixing 851 

Assembling (includes loading) 852 

Packing 853 

Assorting and other operations ex- 
pressing dis-M.rn.on. 891 



Class 9. 
Symbols for Miscellaneous Operations. 

Superintending 901 j Gauging 



922 
923 



Designing 902 Inspectin 

Recording (clerks) 903 j 

Miscellaneous work 991 

Fitting or finishing 911 " handwork 992 

machine work 993 

Weighing 921 



Examples in Practice. 

I have retained the following list, which is substantially that 
issued at Frankford Arsenal for the use of the shops, so as to 
show to those familiar with both methods how much more clearly 
the new plan works. 

Shop-Orders 49 and 107 are supposed to refer to the manu- 
facture of certain quantities of the old service folded-head, and 
of the new solid-head, cartridges, respectively. S-0. 8 requires 
the making of a special machine for the use of the shops, which 



SYMBOLIC NOMENCLATURE. 



*3 l 



after it is done will be charged at its cost to S-O. 213. Shop- 
Orders 91, 247 and 368 refer to special manufactures made for 
issue, sale, etc. The others are standing orders. See Chap. XI. 



Examples in Practice of Method of Recording Charges 
and Credits for Labor and Material. 



Na?ne of Material and Nature of Service 
in full. 

No. 
I. 10,000 lbs. sheet copper, 0.90 thick. 
Tempering cherry for bullet dies. 
Making three pair bullet dies. 
Adjusting bullet machine. 
Making bullets. 

10 lbs. steel for machine shop tools. 
Proof house work. 
Repairs to proof house instruments. 
Cleaning large planer. 
IO lbs. waste for same. 

11. Drawing for new burring machine. 

12. Patterns " " " 
Milling C.-bore, new burring machine. 
Forgings " " " 
Slotting bed " " " 
Making a drawing for Ordnance Office. 
Making a pattern for sale to inventor. 
Making folded-head revolver heading 

tools for stock. 
7 drawing dies for service ball cartridge. 
Repairs to messenger wagon. 
Driving messenger Avagon. 
Putting on new gas burners in shop. 
Inspecting gas meter. 
Running engine. 
Oiling shafting in loading-room, 
machine shop. 
Repairing belts on draw presses. 



Purpose of the Expenditure of Labor and 
Material, expressed by Symbols. 



2. 

3- 
4- 
5- 
6. 

7- 
8. 

9- 
10. 



13- 
14. 

IS- 

16. 

17- 
18. 

19. 
20. 
21. 
22. 

23- 
24. 

25- 
26. 
27. 



28. Bushing counter-shaft of boring mill. 

29. Master workman's time. 

30. Foreman of case shop, half time. 
31. 

32. Running draw presses on cannon 

primers. 

33. Running draw presses on cartridges. 



S-O. 


C. 


O. 


N. 


107 


w. 


A. 


1 




107 


p. 


A. 


3i 


313 


107 


T. 


A. 


3i 


313 


107 


A. 


A. 


3i 


313 


107 


W. 


A. 


31 


313 


214 


P. 








387 


w. 






992 


387 


p. 






991 


214 


w. 






122 


214 


w. 






122 


8 


p. 






902 


8 


p. 






992 


8 


p. 






651 


8 


w. 






312 


8 


w. 






602 


91 


w. 






902 


247 


w. 






992 


213 


T. 


F-P-A. 1 


204 


49 


T. 


A. 


1 


321 


215 


P. 








215 


W. 






192 


219 


P. 








219 


W. 








216 


A. 






901 


213 


A. 






141 


214 


A. 






141 


213 


W. 






992 


214 


P. 






501 or 
521 


213 


A. 






901 


49 


A. 






901 


107 


A. 






901 


368 


W. 


A. 


1 


321 


49 


W. 


A. 


1 


321 



132 PROPOSED SYSTEM. 

Examples in Practice, etc. — continued. 

Name of Material and Nature of Service Purpose of the Expenditure of Labor and 

in full. Material, expressed by Symbols. 

No. 

34. 100 lbs. musket powder. 

35. Supplying powder to loading machine. 

36. Loading cartridges. 

37. Paint'g boxes for solid-head cartridges. 

38. " " service cartridges. 

39. " " target pasters. 

40. Making paper boxes for target pasters. 

41. Cutting pasters into boxes. 

42. Shoeing a horse. 

43. Dressing cold chisels. 

44. Determining trajectories, Sharp's rifle. 

45. Testing daily work by firing, foreman. 

46. Assisting in same, workman. 



s-o. 


O. 


0. 


N. 


49 


W. 


A. 21 


852 


49 


W. 


A. 21 


852 


49 


w. 


A. 21 


852 


107 


w. 


X. 10 


143 


49 


w. 


X. 10 


H3 


713 


w. 


X. 10 


143 


713 


w. 


K. 10 


211 


713 


w. 


A. 1 


412 


215 


w. 




992 


214 


w. 




312 


387 


w. 




902 


107 


A. 




923 


107 


w. 




952 



SYMBOLIC NOMENCLATURE. 



■33 



I 



























1 


§ 


t | « « 

t» S M $ 

t« - 5 2 w 

(u 2 % 
M 00 § So 




U 

1) 

a 
2 


<u 

g 
"3 

5 


u 
g 

C3 

u 

C/2 


^ 




ti « 4 




un 


MD 


x>. 


^ 






t« w 


Cfl 




(A 


tfi 






H 


CA <A IA 




W 


(/a 






<! 


ctf rt ctf 




M 


CS 


rt 


"*»>» 


a 


















<3 


w 


p 










U 


8 


O 












c 
.2 






; 






i< 




















^ 






^ 


















,0 






8 














> 
u 






w 







«S 














l*H 






^ 






^ 















u 






3 

in 

T3 






8 














i5S 

(3 






0) 
3 






,<a 














tfi 


P^ 


« 






\j* 










)-. 




JO 




Si 


*k> 










O 








O 


«s 










CS 


M 




N 


Vh 


K 










c/> 


\ 






U3 


<!a 




















^ 










"o 



"o 




O 
O 












M 





bfl 




W> 












_g 


Wi-n 

.S3 




g 


s^ 










,£ 


ri 







O 


^ 








> 


en 


Ph 


ft 




Cfl 










rC 


• 


N 






ro 








IS 

C 

1 


v 




























£ 






rO 






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_L 






.s 
























«s 




















K 








C 






"3 






<s> 








5 


• 




u 






I s 














M 






•s 




> 


% 


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-/ 






V 












B 


> 


"k 


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<i 






a. 




>ja 










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"•E 


£ 


. 




a 















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U' 



IS -t-> T3 



a, 

(72 



CO-" 

CL, eg o J3 

o 



u 



p § 



CHAPTER X. 

PROPOSED SYSTEM. 

A. EXTERNAL RELATIONS. 

It will be seen from what has been said that the main difficulty 
in the present system arises from the overlapping of the really 
distinct accountabilities of the Commanding Officer and the 
Ordnance Storekeeper ; and that the Current Service Return has 
dwindled in size and importance because of the facility with which 
the officer making it could rid himself of whatever responsibility 
it imposed. 

The responsibility of the Commanding Officer for supplies in 
current service is in its essence precisely like that of the Ordnance 
Storekeeper for supplies in store, and should be assumed and 
discharged by precisely similar means. The only difference be- 
tween them is, that the stores in current service are subject to 
alteration in name and condition from use, while those in store are 
only subject to change in condition from the effects of time. 

The escape from the dilemma between the efficient working of 
the arsenal as a whole, and the personal responsibility of the 
Ordnance Storekeeper, is to be found in expanding the scope of 
the Current Service Return so as to make it include not only all 
transactions which can be performed by the Storekeeper, but also 
those over which, the Commanding Officer being himself a party 
to them, he, the Commanding Officer, has properly an exclusive 
jurisdiction. 

These last are the expenditures of material. 

It seems hardly necessary to repeat that the function of a Store- 
keeper is to keep stores. Hence the anomaly of his discharging 
himself of the responsibility for stores placed in his keeping by 
reporting them " expended," as he now does. Neither he nor 
any of his agents have the power to expend stores, or in any way 



EXTERNAL RELATIONS. 135 

to alter their state, name or condition. This expenditure is the 
exclusive prerogative of the Commanding Officer. 

Hence all that the Storekeeper can do is to obey the order of 
the Commanding Officer, expressed or implied, and turn over to 
him or his agents for use in the current service of the arsenal such 
stores as may be required. These the Commanding Officer may 
keep unchanged, or may alter by fabrication (" expend "), at his 
pleasure. It is his right and his duty, provided that he tells 
what has become of the material expended by showing into what 
fabrication has entered. 

Now, since the whole is greater than any of its parts, the Com- 
manding Officer may, besides expending material (altering its 
name), do whatever else is permitted to the Ordnance Store- 
keeper. Hence he may receive all. materials purchased for cur- 
rent service directly on his own return, without requiring the 
Storekeeper to go through the motions of receiving and issuing 
property which neither he nor any of his agents may have ever 
seen. 

So, if materials on his return are required at other posts, he 
need not go through the performance of first invoicing them to 
the Storekeeper, taking his receipts, ordering the Storekeeper to 
issue them, and having him make new invoices and take new 
receipts from the real consignee. He will simply do it all him- 
self, once. 

Should he fabricate a machine which he wishes to keep in the' 
shop, he is not obliged to turn it over to the Storekeeper, and 
then, like the King of France, march down the hill again with 
the machine. He simply charges himself with the machine as 
having been received by fabrication. 

His expenditures for fabrication are managed in the same way ; 
and so with every transaction with material. 

The volume of the Current Service Return will be somewhat 
augmented by this change, but that of the Store Return will be 
almost as much diminished, so that the amount of writing on the 
two returns will not be greatly increased from this cause. But 
the result will be, that each tub will stand on its own bottom, 
and that each return will explain itself so fully that, although it 



i 3 6 PROPOSED SYSTEM. 

is possible that more writing will be required (of the clerks only), 
this will be so distributed from day to day. and will be based on 
such plain and consistent data, that the total amount of labor 
performed will be much less than it is now, and its results be 
much more satisfactory. 

Combining these advantages with those following the appoint- 
ment of an Executive Officer, it seems reasonable to deduce the 
following propositions : 

i. That the Executive Officer and the Ordnance Storekeeper 

shall be co-ordinate subordinates to the Commanding Officer, 

each acting independently in his own sphere in behalf of the 

Commanding Officer. 

Note. — In the Executive Department there may be several officers, assistants to 
the Commanding Officer, each of whom in his own sphere represents the Executive 
Officer, 

2. That the responsibility of each officer shall be confined to 
the property which, under the Commanding Officer, he himself 
controls or which actually passes through his hands. 

3. That the Storekeeper shall be responsible for only the public 
property in store ; and that the Executive Officer shall be re- 
sponsible for only the public property of all kinds in current 
service. 

4. That the Executive Officer shall account for the property in 
his charge on the Current Service Return ; and the Storekeeper 
for that in his charge on the Store Return. 

5. That the foremen shall be considered the agents of the 
Executive Officer, and the assistant storekeepers the agents of the 
Ordnance Storekeeper ; and that the returns of these officers shall 
be compiled from the records of their agents' lawful actions. 

6. That unless specially required, no account shall be had of 
property transactions between agents of the same principal ; but 
that transfers between agents of different principals shall be always 
recorded. 

7. That the Executive Officer shall, under the Commanding 
Officer, have sole power to expend materials, and to make and 
originally account for the fabrications resulting from such ex- 
penditures. 



EXTERNAL RELATIONS. 137 

8. That to avoid circuitous methods, both officers be em- 
powered to directly receive and issue material, under the general 
rules now governing the dealings of the Storekeeper with the 
outside world. 

9. That the Stock Clerk shall complete both returns of the 
Executive Officer and the Storekeeper, and that the data from 
which the returns are compiled be preserved for future reference. 

10. As indicated by the preceding propositions and the ac- 
companying tables, the two returns would be made on strictly 
parallel lines, each one being supported by its own abstracts and 
vouchers, essentially as at present. 

The circumstances suggest the following departures from the 
details of the present system : 

I. Abstracts B and 5 would be dispensed with as part of the 
Store Return. The functions of a Storekeeper are only to re- 
ceive, care for and issue stores. He has nothing whatever to do 
with fabricating them, nor is he empowered to expend them. 

11. Abstract C should have nothing to do with the cash papers, 
but would be based on the fly bills invoicing the property actu- 
ally received by the Storekeeper or his assistants. These bills 
would be numbered as received in a continuous yearly series, 
and, without obliterating the original entries the nomenclature 
of these bills would be plainly altered on the face of them in red 
ink, so as to correspond with the headings of the returns. The 
quantities would also be similarly altered to correspond with the 
numbers and units actually received. 

These bills would be forwarded to Washington for comparison 
with the Paymaster's vouchers, so as to check the actual objects 
of his expenditures, as explained Chap. XIV. 

III. Present Abstract 5 would be reserved for actual expendi- 
tures in fabrication by the foremen. 

IV. Receipts and issues from either return to the other would 
be borne on Abstracts E and 6 respectively. 

V. Receipts and issues by transfer between classes or condi- 
tions would be born on Abstracts D and 7 respectively. 

VI. Abstract F would be reserved for articles taken up as found 
on the post in excess of the quantity called for by either return. 



138 PROPOSED SYSTEM. 

As to permitting the Executive Officer to make issues to the 
Army and Militia, and to make proper sales to private parties, 
directly, the Commanding Officer would decide. I am confident 
that experience would show the advantage of developing the pos- 
sibilities of the system to the utmost. 

Arsenal Return. 

As to the disposition to be made of these returns when com- 
pleted, much may be said. The natural course would be to for- 
ward them separately to the Chief of Ordnance for audit, as is 
now done. But the question arises whether, having made so 
many changes, one more radical still may not be thought advis- 
able. 

Considering that the essence of return building lies in its 
pyramidal structure, would it not be well to have the Commanding 
Officer audit both returns and transmit their aggregate results, 
with the value of the articles named, in the form of an Arsenal 
Return made yearly or oftener? 

Considering his nearness to the scene of operations, his in- 
dependence of both the accounting officers, and the incentive 
which this personal responsibility to an immediate superior would 
give his subordinates, the suggestion appears to have claims to 
attention. The saving in clerical labor throughout the Depart- 
ment would be very great. 

If this view were adopted, the Commanding Officer, in com- 
piling the Arsenal Return, would have a chance to examine so 
thoroughly the records on which the other Returns were based 
that their exactness would be assured ; there would be no 
necessity for transcribing these records ; and in the form to be 
hereafter described they would be so explicit that no rearrange- 
ment could make them plainer. 

The Arsenal Return would take the place of the present two 
Annual Returns, and with the values added would also replace 
the Inventory. Being merely a transcript of the balances shown 
by the Store and Current Service Ledgers, Chap. XIV, it could be 
easily compiled in a very few days by two clerks, one to read off 
the balances and the other to enter them in the return. 



EXTERNAL RELATIONS. 139 

Quarterly abstracts A, C, 1, 2, 3, with their vouchers would be 
sent to the Ordnance Office as now, for comparison with returns 
from other officers reciprocally accountable for the stores they 
enumerate ; but the other abstracts, which are now based only 
upon the unsupported statements of the Commanding Officer, it 
would seem not inexpedient to entrust to his own auditing. 

The saving in labor would probably easily permit the rendering 
of the return at least quarterly with the force now employed ; 
and as it would be possible for the return and its substantive ledgers 
to exhibit the actual amount of each kind of material on hand at 
any time, the ledgers and the return could easily be checked by 
a random inventory. 

This is only an indication of what may be done with a system, 
the elements of which are true and consistent ; it by no means 
follows that it is necessary to develop it to the fullest extent in 
order to secure some of the benefits which follow the application 
of the principles on which it is based. 

The following schedule, relating to transactions with material 
by foremen and Storekeepers, illustrates the nomenclature of 
abstracts proposed. For its fuller interpretation see Chap. XIII. 



140 



PROPOSED SYSTEM. 



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CHAPTER XL 

PROPOSED SYSTEM. 

B. INTERNAL RELA TIONS. 

I. Method of giving Orders and recording them. 

In the office is kept the Shop-Order Book (see page 150), 
in which all orders for work are entered and given successive 
numbers by which they are to be known. As these numbers are 
only symbols, they may run on indefinitely from one year to 
another, so that the same job may always be known by the same 
number. The signature of the Commanding Officer completes 
the act, which then receives the acknowledgment of the Officer in 
Charge of the shops and of his lieutenant, the Master Workman. 
The appropriation from which the work is to be paid should 
always be designated. 

Standing Orders. 

All jobs may be so entered ; but as there are many small ones 
regarding only the maintenance of the arsenal, like the glazing 
of a window, repairs of machines, and routine work which cannot 
be deferred until special authority for every case is given, the 
following course is pursued : 

A " standing order " is given for eacn of as many sources of 
general expense as it is desirable to know the cost of. 

These may be analyzed more or less closely at pleasure ; a dis- 
tinction should, however, always be made between the mainte- 
nance of the military part of the post and of the civil establish- 
ment. 

The cost of keeping up the public grounds ; of heating, lighting 
and supplying with water both the shops and arsenal ; of trans- 
portation and of motive power, are also useful secondary headings. 



INTERNAL RELATIONS. 



i43 



It is well to start with a thorough analysis, remembering that 
while charges can always be combined, it is always difficult and 
sometimes impossible to resolve them into their component parts. 
This remark is general. 

The following examples of standing orders are taken from the 
practice at Frankford Arsenal : 



No. of Shop-Order. 


Maintenance and general repairs of — 


213 _- 


Cartridge factory. 
Factory in general, not above. 
Arsenal and Military Post. 
Motive power. 
Heating factory. 
" arsenal. 


214 . 


21 K __ 


2l6.- -. -- 


217 _ 


2l8 


2IQ 


Lighting factory. 
" arsenal. 


220 


221 


Arsenal buildings. 


222 


Factory " 

Arsenal grounds. 

Proving ground (ballistic division). 


223 _ 


387 





The irregular sequence of these numbers shows their true 
symbolic nature. It was not until 212 special orders had been 
entered that the use of the omnibus orders occurred to me, so 
the first came as 213, and so on. After a while it became advis- 
able to keep separate accounts with the ballistic division, so its 
number was taken as 387. 

In future I should be inclined to reserve numbers up to 100 
for the standing orders — grouping them, page 127, according to 
the appropriations from which payable. See Chap. XV. Private 
manufacturers, not dealing with appropriations, would probably 
group their standing orders according to some desired classifica- 
tion of their general expense accounts. 



144 



I RO POSED SYSTEM. 



Starting afresh at Benicia Arsenal, the standing orders were 
first provided for as follows : 



No. of Shop-Order. 



Application. 



I 


Maintenance of Arsenal and Post. 


2 


" " workshops. 
Repairs of public buildings. 
Work on new shops, then building. 
Maintenance of public grounds. 

" " heating and lighting system. 
" " water system (locally important). 
Overhauling ordnance and ordnance stores in 

store and for issue. 
Overhauling ordnance and ordnance stores in 

the hands of troops. 
Packing ordnance and ordnance stores for issue. 
Maintenance of transportation : horses, carts, 

wagons, harness, wharves, boats, etc. 
Maintenance of motive power. 
" " shop fixtures. 

" tools and machinery. 
" " proving ground. 
Private work, to be paid for. 


3-- 

A 


C 


J 

6 


7 


8.. 


Q. 


IO _- 


II 


12.. 


13 --- 

14.. 


15 

16 





At both arsenals the numbers soon became as familiar as the 
workmen's names. 

Foremen are allowed, on their own authority, to issue small 
supplementary orders based on these standing orders, as it is con- 
sidered that all necessary precautions have been observed when 
the Commanding Officer has an assured, though ex post facto, 
knowledge of their acts. 

Order Tickets. 
Going back to the Shop-Order Book, a definite number of 
copies of the order are made in brief upon order tickets. 



INTERNAL RELATIONS. 
Order Ticket in Duplicate. 



J 45 



Receipt. 



S-O. ; C. ; O. 



N. 



Receipt. 


M-A. 


201. 


205. 


3OI. 


401. 


501. 


601. 


701. 


801. 


SO. ; 


C. 


; o. 




; n. 


1 




1 


88 . 






























Authority, 








Completed, 






1 


88 . 


Completion. 


M-A. 


20I. 


205. 


301. 


401. 


501. 


601. 


701. 


801. 







H-A. 


201. 


205. 


301. 


401. 


501. 


601. 


701. 



801. 



Authority, 



Completed, 



Completion. 



M-A. 


201. 


205. 


301. 


401. 


501. 


601. 


701. 



801. 



These tickets are printed in duplicate, separated by a perfo- 
rated line, and are of different colors. At Frankford Arsenal the 
following distinctions are made : Yellow is reserved for cartridge 
10 



i 4 6 PROPOSED SYSTEM. 

work, the most important ; red for other work for issue to the 
Army; blue is for the local work of the post; white is for sub- 
orders given by a subordinate in the execution of any of the 
above. The back is available for any sketches, etc. 

The receipt is to be punched in its proper place on his supe- 
rior's ticket by a foreman receiving an order ticket from him : 
this makes him accountable for the order. When his part of 
the job is done, he punches out his number on the completion 
line and returns the ticket to him from whom he received it. He 
keeps no other record. 

(Note. — Foremen and others are known by certain numbers, according to a plan 
described page 91.) 

The authority is abbreviated in the proper place, viz. : O. O. 
(Ordnance Office) ; O. S. (Order of Supplies) ; Req. (Requisi- 
tion) ; C. O. (Commanding Officer), etc., on the originals, or by 
the proper punch mark on sub-orders. 

Use of the Order Tickets. 

Taking the simplest case first : supposing that there is no inter- 
mediary between the office and the shops, and that there is only 
one foreman ; the duplicate tickets go with the order book to the 
foreman. He compares them with the book, signs the latter and 
immediately returns it to the office. 

If he has some one whom he can put to work at once, say a 
blacksmith, he gives him one ticket and puts the other in the 
rack, see page 92, corresponding to the department where the 
man is employed. 

If there is no labor available, he sticks both tickets, folded to- 
gether, in a similar rack near by. Thus he has always standing 
before him an exact epitome (1) of what work is in progress, 
and (2) of what is awaiting attention. 

Each workman should have a small rack over his bench in 
which to display such orders as he may have in charge ; thus 
giving to all, from the foremen to the Commanding Officer, an 
opportunity of seeing at a glance what work is going on and who 
is doing it, whether the workman is present or not. See page 93. 



INTERNAL RELATIONS. 147 

When the blacksmith, having completed his task, returns the 
ticket, the foreman acts as follows, according to the case : 

1. If the job has been finished to his satisfaction, he stamps 
both tickets with the date when completed, keeps one of them 
and returns the other to the office after identifying it by punching 
out his shop number in the " completion " line. He keeps no 
other record. 

In the office, the date of completion is entered in the proper 
column of the Order Book. The tickets are then sorted according 
to the official classification, so as to serve as the basis for making 
out the monthly " Report of Work done." After this they are 
sorted in order of numbers, and placed in trays, page 94, with 
other tickets previously completed, for ready reference when 
required. 

2. Should the job require further work by another man, say a 
carpenter, the foreman takes both duplicates and puts them in 
the carpenter's division of rack No. 2, awaiting the disengagement 
of the particular labor required ; or else he simply transfers the 
smith's ticket to a carpenter. He picks out from rack No. 2 other 
work for the smith, divides the tickets, gives him one and trans- 
fers the other to the active list of rack No. 1. Should he wish to 
keep both men at work on the same job at once, he gives to one 
a similar white ticket, bearing the order number and such details 
as are necessary for his guidance, and substantiates the proceed- 
ing by punching the authority space. The duplicate of this ticket 
should be treated as the others were. 

3. Should the foreman have to give an order based on one of 
the standing orders, he makes out a duplicate white card and 
treats it as before explained. 

Whenever a duplicate ticket is turned in to him as complete, 
he sends it to the office, as an indication of the progress made in 
the work, and also as a check on his management. This permits 
him to act freely by requiring only a record of his acts. 

In making out order tickets the foreman should be careful to 
indicate on them, as far as he may, the proper symbols to be used 
by the workman in reporting his resulting work. The manner of 
doing this is explained page 97 and Chap. XII, XIII. 



148 PROPOSED SYSTEM. 

Taking next a more complicated case, where there are several 
foremen united under a master workman, who, in turn, is under 
the orders of the Officer in Charge of the shops (Executive 
Officer), the following would be the course: 

Following the principle of making clerks do clerks' work, as 
many copies of the order a,s may be required, not less than three, 
are made in the office and are sent with the book, as before, to 
the Officer in Charge. He signs the book and sends the tickets to 
the Master Workman, who punches one ticket and returns it, 
keeping the others, which he distributes to the foremen whose 
departments are to work on the job. The Master Workman takes 
their receipt by their punch marks on his own ticket, which, like 
the Officer in Charge, he places in the rack corresponding to the 
department in which the work is to begin, and so on. 

The foremen, as well as himself, may issue subsidiary white 
tickets, giving in detail orders for such components of the work 
as are necessary. 

The job being completed, each one passes his ticket to the one 
from whom he received it, so that finally the office is informed 
of its completion and the order is crossed off the book. 

Remarks. 

Thus it will be seen that there is but one book involved in the 
whole process ; and that this book, serving both for original entry 
and for final record, is practically always at the office, where it is 
most required. The subsidiary operations, being within a sub- 
ordinate jurisdiction, ar£ carried on by order tickets based on the 
authority of the original entry, either directly or by derivation 
from it. 

The tendency is always to give orders which are explicit, be- 
cause in writing; and proper, because based upon authority. 
They are given in the loose memorandum form, which is the most 
natural and convenient ; and they have besides the conspicuous 
advantages of portability and distribution combined with the 
possibility of formal delivery and receipt, thus giving them a 
force which no stray slip of paper, unsupported by the order 
book, could have. 



INTERNAL RELATIONS. 149 

The tickets follow the work in all its stages, both fortifying the 
workman by their assurance, and affording necessary information 
to the workman's superior. Finally, the work being done, they 
pass definitely away, leaving a clean score for other entries, to 
which an undivided attention may be applied. 

The difference between the tickets and the " fabrication book " 
of the present system, see page 57, is now apparent: instead of 
the completed orders occupying the most room, they now dis- 
appear from view as soon as done ; while the only real objects of 
interest, the incomplete orders, are most conspicuously displayed 
before those who have them in charge. 

The standing orders give the system the flexibility without 
which it would fail ; they permit it to be conducted as rigidly or 
as loosely as may be desired. Whether loosely or rigidly carried 
on, the result will certainly appear in the summing up of the 
year's work. The more specifically the orders are originally given, 
the better can the resulting charges be distributed to where their 
burden belongs ; the more loosely they are given, the larger will 
be the account for indefinite miscellaneous expenses. 

Between the fear of making his current work cost too much, 
and of being reproved for the undue size of his general expense 
accounts, the foreman will naturally incline to an accurate placing 
of every charge he controls, for he knows that all expenses appear 
somewhere in his accounts. 

It must be remembered that an order ticket does not represent 
either labor, material or product. It is only a memorandum of 
the authority by which certain expenses are to be incurred. At- 
tempts to combine this with the other ideas will result in 
confusion. 



ISO 



PROPOSED SYSTEM. 



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Make folded-head rifle ball 
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Make 250,000 solid-head 
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bullet, as per sample 

Experiment with Dr. Wood- 
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Make two friction primer 
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Feb. 3.. 

Feb. 10. 
March I. 


4- 

S 1 



CHAPTER XII. 

PROPOSED SYSTEM. 
B. INTERNAL RELATIONS.— Continued. 



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1 52 PROPOSED SYSTEM. 

i. Inside Services. 

Each workman is supplied with a book of fifty pages, each page 
containing a coupon card 2| x 5 \ inches and a stub about \\ inches 
wide, in which, to save him writing, is stamped his shop number, 
his name, and his wages per time unit, unless he is working by 
the piece. Should he be steadily engaged at piece work at the 
same price, his wages per piece unit should be stamped in the 
proper place. 

His employment begins from the time he receives the book : 
this prevents at the start many causes of misunderstanding as to 
when services began and as to the wages to be paid. 

When the workman goes to work in the morning, he gets his 
book from the foreman, and when he leaves work he returns it to 
him, made out so as to indicate the distribution of his time dur- 
ing the day. 

Day, or Time Work. 

The workman makes but one entry on each leaf, so that, if the 

time unit in his shop be the quarter day, he may have, at the 

most, four pages to fill, representing four different jobs. If time 

is kept by the hour or by the half hour, he may have ten or 

twenty pages to fill, depending on the variety of his employment. 

If working steadily at the same job all day long, he will have but 

one page to fill, although the units recorded will be 4, 10 or 20, 

according to the time-reckoning adopted in the shop. 

(Note. — This supposes the usual custom of reckoning 10 hours to a clay's work, 
although, in government workshops, the number is now reduced to 8.) 

He fills that portion of the card showing the employment by 
writing under " Charge to " the symbols explained in Chapter 
IX, adding such details as may be required to make the 
symbols explicit, in the middle space. In the " time unit" space 
he puts down the number of quarter days, hours, half hours, etc., 
he has worked on the job represented in the first column, and on 
the stub he makes such memoranda as he may wish to keep for 
his own information. He then returns the whole book to his 
foreman. 

The book thus serves a double purpose : it affords the workman 
an opportunity of making a formal, definite charge for his labor, 



INTERNAL RELATIONS. 153 

and it gives him the only opportunity of doing so. Thus it takes 
the place of a roll call or time check when beginning or quitting 
work, and it makes the man who knows most about his work re- 
sponsible at the start for the correctness of the charges. After 
the close of work the foreman looks over the books, verifies the 
charges, tears off the coupons, stamps them with the date and 
sends them to the office. 

Absentees for a whole day are so marked on a leaf taken out 
of their own books. This prevents all future questions as to the 
workman's having been actually engaged or not on that day ; the 
fact is settled at the time by the most competent authority. Those 
absent for a part of a day, if coming late, have the first page filled 
out to show the number of units absent, when they receive their 
books from, the foreman ; those leaving early have the last page 
similarly filled by the foreman at the time they leave the shop. 

As a precaution against fraud, and for other purposes, the coup- 
ons of each book are serially numbered. A further precaution 
could be taken by requiring each coupon to be signed with the 
most characteristic of all signatures, viz., the impression of the ball 
of the writer's right thumb in such ink as is supplied with the 
ordinary rubber stamps. Except for a special purpose, Chapter 
XV, such a precaution is probably unnecessary, and, unless ex- 
perience proves its wisdom, would probably cost more in time and 
trouble than would be lost by omitting it from the scheme. 

It is not necessary to wait until the day is over to collect the 
books ; they may be taken in as the men pass out to dinner, and 
returned to them as they come back to work. This would pre- 
vent them from coming to work in the morning, scaling the fence 
and returning in the afternoon in time to return their books. 
This practice is not unknown in places where men are much 
scattered out of doors. 

The workman is not required to wait until the end of the day 
to record his employment ; he may easily put down his time as 
each job he is working on is completed. Even should the job 
be taken up again, later in the day, no harm is done by having 
two cards for it. 

The proper symbols are gotten from the order tickets, given 



154 PROPOSED SYSTEM. 

individually, or displayed on a rack or bulletin board in the 
workshop. 

Every room of consequence should have a time piece, or, in 
extended works, time might be indicated as on board ship, by 
whistle blasts, bells or gongs marking the time units. 

The 40th or 45th page of every book should be of a special 
color, or be distinguished by a special mark, so that, when the 
book becomes that far exhausted, another may be prepared in 
season. This saves keeping a large number of books stamped 
for each man, and avoids the loss resulting from sudden dis- 
charges, etc. 

Piece Work. 

A man working on piece work, who has completed a suitable 
batch of pieces, makes out a ticket to correspond, and gives it 
with the pieces made to the foreman or inspector. If the work 
receives the inspector's approval, he punches the service card and 
forwards it with the other cards. Whatever deductions are 
necessary, are indicated on the face of the card, so that it may 
tell its own story completely. The amount space may be filled, 
or not, at pleasure ; it is for convenience in saving recomputation. 

Besides making a charge for his labor, it is almost as necessary 
that the piece workman shall inform the office of how much time 
he has spent on his work, so as to guide the office in future ad- 
justments of the tariff. 

For this purpose the piece workman should give every day an 
account of the time units employed on his job ; but to prevent his 
getting paid for them by day's wages, by accident, he should 
cross out the figures giving his " price per unit," so that the card 
will give simply a time record, at no price. This, for a man who 
usually works by the day and only occasionally by the piece. If 
he is generally employed by the piece, it would be better to have 
the " price per unit " blank, and let him fill it when required. 

The foreman's dating mark is taken as his acknowledgment of 
the correctness of the charges, and also serves to sort all cards of 
the same date together, if they should become separated. By 
having him stamp them all with the same date, it becomes 
unnecessary to depend upon the workman's accuracy in reckoning 



INTERNAL RELATIONS. 155 

the calendar, and he is saved just so much writing. In effect he 
writes no more on each card than he would for each job, if all 
the entries were made on one " Time Card," as is now done at 
Frankford Arsenal. 

We thus have all the operations of each member of each 
department for the same day narrated in the truest and fullest 
possible manner ; it now remains to show how this information is 
utilized. 

The cards go to the Cost Clerk and are shuffled, first, by names 
of workman ; second, by shop-order numbers under each name. 
The time is then entered in the time book, Chapter XV, opposite 
to the shop-orders on which the man has been employed. This is 
to enable each workman's wages to be charged to the proper 
appropriation. In private shops all that would be necessary would 
be to put down his total time or wages for the day on form A, 
page 60. The cards corresponding to each order number are 
then placed in a pigeon hole bearing the number of the order on 
a detachable adhesive ticket (target paster). Those denoting 
absence are sorted by rates of wages and placed in a separate 
pigeon hole. 

Each pigeon hole shows at a glance what labor has been done 
on the job it represents, when, and by whom. Every empty 
pigeon hole testifies to a job so far untouched, and so on. 

When the order ticket comes back " completed," the cards 
corresponding to it are taken out, the summation of rates rapidly 
made, Chapter XV, the paster torn off, and the pigeon hole made 
ready for another number. The cards may then be filed away by 
order numbers, or may be shuffled according to C, O., N., 
Chapter XV, and combined with others bearing the same symbols 
under other order numbers ; so that at the end of the year, or 
earlier, a definite idea may be readily had of the cost of performing 
each operation on every one of the staple products of the shop. 

General Remarks. 
What has been said is predicated on the supposition that the 
employees are all able to write. Where this does not hold good, 
it will be necessary for the illiterate to find some one to make 



156 PROPOSED SYSTEM. 

out their cards ; but if they should be employed in large numbers, 
the services of a time keeper will be necessary. He should get 
their cards at stated intervals and make them out, but the books 
should be in the men's own keeping. I have never known trouble 
of any kind to result in our workshops from the illiteracy of em- 
ployees, although it is no new thing that they are required to write. 

Cards for soldier workmen, whose wages are only nominally 
computed, should be on paper of a different color from that reserved 
for men whose names go on the pay roll. This helps to tell the 
story of the pigeon holes, and prevents mistakes elsewhere. 

It would be well, especially in private jobbing shops, to turn in 
service cards for the principal machines employed. The 
" wages per unit " might be based upon their daily interest and 
depreciation, besides cost of taxes and insurance. 

2. Outside Services. 

Services rendered within the arsenal, and paid for on the pay 
roll, can be easily reckoned and distributed as before described ; 
but for those performed without supervision, outside, and paid by 
separate voucher, no special provision was made until attention 
was called to them by Captain Michaelis. 

Such services are express, messenger and telegraph service; 
freighting and the traveling expenses of workmen and others. 
For these he used a special service card, stating the service per- 
formed, and the shop-order to which it should be charged ; and 
it was further ordered that no voucher would be approved for 
payment unless accompanied by the corresponding cards. This 
wise provision served to catch many charges which had previously 
escaped analysis, and made the resulting cost more accurate and 
consistent. 

I have adapted to the reckoning of outside services this new 
form of the old " Time Card " (which name was only partly 
significant), and have thus made the new " Service Card " answer 
for both inside and outside services, as it well might, since they 
are, in their nature, precisely similar. The new card is also 
adapted to piece work, which was but little practiced at Frank- 
ford Arsenal. 



INTERNAL RELATIONS. 



157 



Examples Illustrating the Practical Use of the Service Cards 

Note. — The card is here reduced to fit the page. The references on cards 6-1 1 are 
to the examples in notation, page 131. 

(I.) 

SERVICE CARD, Frankford Arsenal. 

No. Name. 

235, Lannigan, 



APR 2 1885 

Price per unit. 

0,25. 



Charge to — 


Nature of service in detail. 


No. of units. 


s-o. f$4 


N. B. Make but one entry on each card. 


Pieces. 


Time. 


c. Of. 






AMOUNT. 








0. 


Doll's. 


Cents. 


N. ff. 


/. 





(2.) 

SERVICE CARD, Frankford Arsenal. APR 3 1885 

No. Name. Price per unit. 

235, Lannigan,* 0,25. 



Charge to- 


Nature of service in detail. 


No. of units. 


s-o. p&4 


N. B. Make but one entry on each card. 


Pieces. 


Time. 

4 


c. Oh 




AMOUNT. 








0. 


Doll's. 


Cents. 


N. fJ< 


/. 





i58 



PROPOSED SYSTEM. 



Examples Illustrating the Practical Use of the Service Cards. 

Note.— The card is here reduced to fit the page. The references on cards 6-n are 
to the examples in notation, page 131. 

(3-) 

SERVICE CARD, Frankford Arsenal. APR 3 1885 



No. 

235, 



Name. 

Lannigan, 



Price per unit. 

0,25. 



Charge to — 


Nature of service in detail. 


No. of units. 


S-O. 0J? 


N. B. Make but one entry on each card. 


Pieces. 


Time. 

4 


c. (?. 










AMOUNT. 


o. 


Doll's. 


Cents. 


N. 







(40 

SERVICE CARD, Frankford Arsenal. APR 4 1885 



No. 

235, 



Name. 

Lannigan, 



Price per unit. 

0,25. 



Charge to — 


Nature of service in detail. 


No. of units. 


s-o. 6-// 


N. B. Make but one entry on each card. 


Pieces. 


Time. 


c. Of. 




AMOUNT. 






0. 


Doll's. 


Cents. 


N. 







INTERNAL RELATIONS. 



iS9 



Examples Illustrating the Practical Use of the Service Cards. 

N OTE< — The card is here reduced to fit the page. The references on cards 6-n are 
to the examples in notation, page 131. 

(50 

SERVICE CARD, Frankford Arsenal. 

No. Name. 

235, Lannigan, 



APR 4 1885 

Price per unit. 

0,25. 



Charge to — 


Nature of service in detail. 


No. of units. 


s-o. 6sp 


N. B. Make but one entry on each card. 


Pieces. 


Time. 


c. (?. 






AMOUNT. 








0. 


Doll's. 


Cents. 


N. 







(6.) 

SERVICE CARD, Frankford Arsenal. 

No. Name. 

235, Lannigan, 



APR 6 1885 

Price per unit. 

0,25. 



Charge to — 


Nature of service in detail. 


No. of units. 


s-o. -/Of 


N. B. Make but one entry on each card. 


Pieces. 


Time. 

y 


c. a 






AMOUNT. 


. 


cl/ 




0.0/ 


Doll's. 


Cents. 


N. S V 


tf 





i6o 



PROPOSED SYSTEM. 



Examples Illustrating the Practical Use of the Service Cards. 

Note. — The card is here reduced to fit the page. The references on cards 6-n are 
to the examples in notation, page 131. 

(7-) 

SERVICE CARD, Frankford Arsenal. 

No. Name. 

235, Lannigan, 



APR 6 1885 

Price per unit. 

0,25. 



Charge to- 


Nature of service in detail. 


No. of units. 


s-o. Sop 


/ (Q&€Z'niJisCe> 3 . J 

N. B. Make but one entry on each card. 


Pieces. 


Time. 


c. cf. 






o.ai. 


3S 


AMOUNT. 


Doll's. 


Cents. 


N. 3<? 


'3 





(8.) 

SERVICE CARD, Frankford Arsenal. APR 6 1885 

No. Name. Price per unit. 

235, Lannigan, 0,25. 



Charge to — 


Nature of service in detail. 


No. of units. 


s-o. soy 


N. B. Make but one entry on each card. 


Pieces. 


Time. 


c. cd. 




AMOUNT. 


o.ai. 


3s 


Doll's. 


Cents. 


N. 3 V 


'3 





INTERNAL RELATIONS. 



161 



Examples Illustrating the Practical Use of the Service Cards. 

Note. — The card is here reduced to fit the page. The references on cards 6-1 1 are 
to the examples in notation, page 131. 

(9-) 

SERVICE CARD, Frankford Arsenal. 

No. Name. 

235, Lannigan, 



APR 6 1885 

Price per unit. 

0,25. 



Charge to — 


• Nature of service in detail. 


No. of units. 


s-o. soy 


/ (O^^'^nJ^Ce- S.J 

N. B. Make but one entry on each card. 


Pieces. 


Time. 

y 


c. Qh 






AMOUNT. 


o.cd. 


dV 




Doll's. 


Cents. 


N. d^ 


'S 





(10.) 

SERVICE CARD, Frankford Arsenal. 

No. Name. 

235, Lannigan, 



APR 6 1885 

Price per unit. 

0,25. 



Charge to — 


Nature of service in detail. 


No. of units. 


S-O. c?<P/ 


/ (Q&€l>WlJl>l€' O.J 

N. B. Make but one entry on each card. 


Pieces. 


Time. 


c. a 






AMOUNT. 








0. 


Doll's. 


Cents. 


N. f<f 


7J 





162 



PROPOSED SYSTEM. 



Examples Illustrating the Practical Use of the Service Cards. 

Note. — The card is here reduced to fit the page. The references on cards 6-II are 
to the examples in notation, page 131. 

(II.) 

SERVICE CARD, Frankford Arsenal. 

No. Name. 

235, Larmigan, 



APR 6 1885 

Price per unit. 

0,25. 



Charge to — 


Nature of service in detail. 


No. of units. 


S-O. J J// 


N. B. Make but one entry on each card. 


Pieces. 


Time. 


c Qh 




AMOUNT. 






O. 


Doll's. 


Cents. 


N. -/J 


)J 





(12.) 

SERVICE CARD, Frankford Arsenal. 

No. Name. 

235, Lannigan, 



APR 7 1885 

Price per unit. 



Charge to — 


Nature of service in detail. 


No. of units. 


s-o. Jj3 


N. B. Make but one entry on each card. 


Pieces. 


Time. 


c. c¥. 




AMOUNT. 


o.cd. 


y 


Doll's. 


Cents. 


N. cfJ 


U 





INTERNAL RELATIONS. 



163 



Examples Illustrating the Practical Use of the Service Cards. 

Note. — The card is here reduced to fit the page. The references on cards 6-1 1 are 
to the examples in notation, page 131. 

(.13.) 

SERVICE CARD, Frankford Arsenal. 

No. Name. 

235, Lannigan, 



APR 8 1885 

Price per unit. 



Charge to- 


Nature of service in detail. 


No. of units. 


s-o. Jj3 


N. B. Make but one entry on each card. 


Pieces. 


Time. 


0?* 
c. cy. 






AMOUNT. 




y 




o.oi. 


Doll's. 


Cents. 


N. SA 


u 





(14- ) 

SERVICE CARD, Frankford Arsenal. 

No. Name. 



APR 9 1885 

Price per unit. 



235 


, 


Lannigan, 


#^# 


Charge to — 


Nature of service in detail. 


No. of units. 


s-o. 3s<$ 


N. B. Make but one entry on each card. 


Pieces. 


Time. 

4 


c. a/. 






AMOUNT. 


. 


y 




o.ai. 


Doll's. 


Cents. 


N. <$£ 


u 





164 



PROPOSED SYSTEM. 



Examples Illustrating the Practical Use of the Service Cards. 

Note. — The card is here reduced to fit the page. The references on cards 6-1 1 are 
to the examples in notation, page 131. 

(15.) 

SERVICE CARD, Frankford Arsenal. 

No. Name. 

235, Lannigan, 



APR 9 1885 

Price per unit. 



Charge to — 


Nature of service in detail. 


No. of units. 


s-o. JjS 


40 t^i&MtAt-n'-cZ' dt-ed <fwi>= 

f ^>aia fawncnea vu towman ct inafcectoi tn 
time u?iit dhace. J 

N. B. Make but one entry on each card. 


Pieces. 

40 


Time. 

X 


c a/. 




AMOUNT. 


o.cd. 


y 


Doll's. 


Cents. 


N. 3£ 


U 


SO 



(16.) 

SERVICE CARD, Frankford Arsenal. 

No. Name. 



235, 



Lannigan, 



APR 9 1885 

Price per unit. 

0,25. 



Charge to — 


Nature of service in detail. 


No. of units. 


s-o. 4f 
c. ad. 


N. B. Make but one entry on each card. 


Pieces. 


Time. 

4 




ATV/rnTTNT 


o.ai. 


y 




Doll's. 


Cents. 


N. c?J 


U 





INTERNAL RELATIONS. 



165 



Examples Illustrating the Practical Use of the Service Cards. 

Note. — The card is here reduced to fit the page. The references on cards 6-1 1 are 
to the examples in notation, page 131. 

(170 

SERVICE CARD, Frankford Arsenal. 

No. Name. 

235, Lannigan, 



APR 10 1885 

Price per unit. 

0,25. 



Charge to — 


Nature of service in detail. 


No. of units. 


s-o. 


N. B. Make but one entry on each card. 


Pieces. 


Time. 

4 


c. 






AMOUNT. 








0. 


Doll's. 


Cents. 


N. 







(18.) 

SERVICE CARD, Frankford Arsenal. 



No. 



Name. 



235. 



Lannigan, 



APR 11 1885 

Price per unit. 

0,25. 



Charge to — 


Nature of service in detail. 


No. or units. 


s-o. sop 


N. B. Make but one entry on each card. 


Pieces. 


Time. 


c. a 






AMOUNT. 


x 


JO 




o.2) 


Doll's. 


Cents. 


N. </4 


'3 





1 66 PROPOSED SYSTEM. 

3. Shop Expenses. 

The running expenses of a workshop are incurred only to 
organize its labor for profit. To this end buildings, power, 
machinery, etc., are supplied and maintained, and provision made 
for lighting, warming, and directing the labor employed. Without 
labor these expenses serve at the best only the negative good of 
maintaining unchanged material which the workshop has been 
organized for the express purpose of changing, see page 39. 
With labor, these expenses bear fruit, and the more labor they 
can profitably organize, the more will they return on their 
investment. 

Hence, for the reasons stated pages 74, 97, the running ex- 
penses for any year are to be distributed among the special 
expenses by increasing on these the charge for labor; this is 
done as follows : 

First we make all charges for labor as specific as possible, 
leaving as little as possible for the standing orders or general ex- 
pense accounts, see page 142 and Chapter XV. Then, as we can 
never exactly tell what the general expenses for a year will be till 
that year is past, we assume that there will be no great variation 
from past experience, and divide the total general shop expenses 
for last year by the total number of hours' shop-work done in that 
year ; we thus obtain a load by which to increase the charge for 
each hour's labor during the present year. 

Correcting annually by inventory and specially for fluctuations 
as described Chapter XVI, we may apply the average charge 
of the first two years to the third year, and so on. 

The load will vary in direct ratio to the general expenses, and 
inversely to the amount of labor in operation at any one time ; it 
will be affected by many other circumstances, and will depend much 
upon the management. From the experience of a private manu- 
facturer I take it for his particular shop as 15 cents per hour. 
In the examples relating to cost it is arbitrarily assumed as 3 cents 
per hour. 

In this discussion the additional charge for labor due to the 
application of this load is known as shop expenses. It relates ex- 



INTERNAL RELATIONS. 167 

clusively to the distribution of the running expenses of the work- 
shops as distinguished from those pertaining to the military part 
of the establishment. Among such expenses are those authorized 
by the following Standing Orders, page 142 : Frankford Arsenal, 
Nos. 213, 214, 216, 217, 219, 222; and Benicia Arsenal, Nos. 2, 
12, 13, 14, and 3, 6, 7, 11 in part. 



CHAPTER XIII. 

PROPOSED SYSTEM. 
B. INTERNAL RELA TIONS.— Continued. 

3. Material Card. 

DESCRIPTION. 

The face of the card is divided by horizontal rules into five 
distinct sections, the names of which appear in the right-hand 
margin. 

Title Section. 

This has a place for the date and for indicating by the proper 
symbols the agents between whom the transaction reported has 
taken place. Thus " Receipts and issues from Z to W to 4. to 
fabrication " or " fab." would mean that the material had been 
originally received from the outside world (Z) by the keeper of 
warehouses (W), see page 91 ; had been issued by him to the 
foreman of the loading-room (4), and had by him been finally 
expended in manufacture (fab.) ; all these transactions being 
immediately consecutive. 

On the next line is a place for the stock clerk to indicate the 
vouchers and abstracts to which each transaction belongs. 

Material Section. 

This indicates distinctly the name, etc., of the material involved. 
Full space is given for explanatory remarks as to dimensions, 
quality, purpose, etc. 

The " class " space is for the use of the stock clerk. See page 44. 

The " condition " space is to indicate the serviceability of the 
stores ; when left blank they are supposed to be serviceable. 

On the left is a space for writing the quantity of the material 
used. To mark the difference between quantities which are only 
estimated or assumed and those which are actually dealt with, 



INTERNAL RELATIONS. 169 

and also to allow for discrepancies between quantities invoiced 
and those received, a separate space is provided for each kind of 
entry under the general names " assumed " and " actual." And 
since units of measure differ so much, even for the same mate- 
rial, a separate space is provided for the unit in each case. For 
an illustration see case 2, post. 

Beneath is a space for the " price per unit " of the material, 
and one for the amount or total value of the quantity of material 
at the price named. 

Having thus fully described the agents using the material, and 
the material itself, the card proceeds to tell what is done with it. 

Cost Section. 

This is for the use of the cost. clerk in connection with the 
symbols previously described. It shows in the smallest detail 
required, the purpose of each expenditure reported, whether as a 
charge or a credit to some shop-order, or both. See rule 3 and 
cases 7 and 16, post. , 

Stock Section. 

This relates exclusively to the stock clerk. In the upper portion 
is space for a full description of the package in which the stores 
were received into the arsenal, or in which they were issued from 
it. This need only be filled in certain special cases hereafter 
described, viz., in receipts without invoice or bill, and in issues 
to the outside world, Z. 

Next below comes the vital part of the card, showing the nature 
of the transaction with the material above described. This is done 
by the place of the attesting punch-mark, as follows : 

All transactions with material may be reduced to two classes, 
receipts and issues. Whoever receives new material, or old mate- 
rial with a new name conferred by the process of fabrication, 
punches " received " in his own proper space. If he issues it to 
another person or disposes of it by transfer or fabrication, he 
punches " issued," marks the disposition in the title section, and, 
if the material is issued to another person, gets him to punch 
" received " at the time that the stores change hands. Thus he 



i 7 o PROPOSED SYSTEM. 

may both receive a thing and issue it on the same card, by 
punching twice : once as received, and once as issued. Two 
agents may each do this, allowing the record of four transactions 
on the same card. See pages 178, 222. Two punch-marks on 
the same card express a simultaneous issue and receipt, and so 
on ; each mark means exactly what it most evidently says, and 
can mean nothing else. Every possible transaction with material 
may thus be unmistakably represented and indelibly recorded 
with the least waste of energy and time. 

L. S. Section. 

This is used in authenticating entries which do not concern the 
stock clerk. It is a mere locus sigilli, meant to prevent the 
attesting punch-mark from appearing in the wrong place. 

Remark. 
The cost clerk concerns himself with the interpretation of the 
entries in the material section, by the indications of the cost 
section ; and the stock clerk, with the interpretation of the same 
entries by the indications of the stock section. Thus they both, 
like others yet to be shown, act independently on the same 
original entry in a manner determined by their special functions. 
This saves writing and prevents mistakes in transcribing. 

Back of the Card. 

The requisition space is so placed that the punch-marks used as 
signatures to the requisition come through on the other side in 
the L. S. section. This is so arranged in consequence of the re- 
quirement, page 31, that all the communication with Z must be 
through the Commanding Officer, which applies to receipts as well 
as to issues. His sanction for issues is given directly by punching 
the L. S. section as from the front, before the issue can be made ; 
his sanction for a receipt is found there indirectly in consequence 
of his approval of the requisition on the other side. See case 2. 

Next comes a double column, like that on the correspondence 
card, which may be used in the same way for passing the card 
through the post-office. See pages 22, 90. It is not intended 
that all cards should be so marked. In practice they are sent in 
bundles, or are passed directly from hand to hand. 



INTERNAL RELATIONS. 171 

Use of the Material Card. 

PRELIMINARY REMARKS. 

Use of the Price Space. 

This is an important feature in the card, on account of the 
familiarity it affords those most directly engaged upon the ex- 
penditures with the cost of what they are consuming, and for the 
brevity of description which it permits. For example, suppose 
a certain quality of paper to have been used in fabrication ; how 
much better to describe it at once as so many quires of paper at 
so much per quire, than to attempt to specify its characteristics 
so that another person may give it the proper price. 

I know that it is often thought inexpedient to let prices paid 
for material be known in the workshop ; but the disadvantages 
resulting from this course are so slight and indirect, compared 
with the benefits which follow the free promulgation of this knowl- 
edge, that I doubt whether any one would return to the secret 
system after having fairly tried the other. 

Should I be mistaken in this view, it would be easy to have a 
standard price list for book-keeping purposes, variations between 
which and the true cost could be adjusted by those conversant 
with the key. 

Prices are made known as follows : When the goods are re- 
ceived, the packages are marked with a rubber stamp or a tag, 
showing first to which class they belong, then the name by which 
they are to be known, the unit by which to be accounted for, and 
the price per unit at which they are to be charged ; also when 
received, and from whom. 

This course prevents the stock clerk from getting ahead, say, 
on "paper nails," and short on "finishing nails;" prevents nails 
from being taken up by the keg, and charged for by the pound, 
piece or thousand, etc. The rest of the information is often found 
valuable in ordering fresh supplies or in identifying old ones. 

A certain discretion is of course to be observed in knowing what 
to mark and how to mark it, as well as in fixing names and prices. 
The prices should be taken from the bills or invoices accompany- 
ing the stores. This work should be easily done by the assistant 



172 PROPOSED SYSTEM. 

storekeepers in the spare time afforded by their proposed exemp- 
tion from keeping account books. 

Besides the prices so determined, tables are prepared and 
revised from time to time, giving the nearest estimated prices of 
component parts and component material. These tables are used 
in cases, such as, where from the product of a given order certain 
component parts are taken to fill another order, see case 6. 
Also in the fabrication of by-products, such as special tools ; and 
even of such material as paints, scrap and component compounds 
like paste, fulminate, putty, etc. 

The price should appear on every card, except when the mate- 
rial is a fabrication, the cost of which is yet to be determined. To 
show that this omission was not accidental, the price space in 
such a case should be crossed out. 

Single Entries. 

So great are the advantages of working with small units, which 
can be combined better than they can be divided, that but one 
entry is made on each card. 

This permits the cards to be first sorted according to shop- 
orders by the cost clerk, and, his purpose having been served, 
they may be re-sorted by the stock clerk according to the name 
of the material entered on them ; later they may serve the pay 
clerk to classify all purchases from the same parties, and finally 
they may go back to the cost clerk to be filed away either 
according to the orders on which used, or according to the 
operations involved. See Chapters XII, XIV, XV. 

The number of cards will be slightly increased over that in use 
at Frankford Arsenal for the last three years (there each card has 
room for five entries), but the labor of consolidating their con- 
tents will be diminished. 

Also, greater flexibility will follow. Suppose, for example, 
that the Commanding Officer should refuse, or suspend, one item 
out of a requisition of five ; or that it should be impossible to 
issue one item out of an invoice of five ; or that material to fill a 
requisition should be ordered from five different people, who would 
fill their orders at times a month a part. In the plan proposed 



INTERNAL RELATIONS. 173 

and herein adopted, it would be easy to act on each card, by and 
for itself alone, while in the other this would be impossible. 

The labor of consolidating the contents of the cards will be 
diminished, while that of making out the cards will not be in- 
creased ; for it is as easy to write one line on each of five cards, 
as it is to write five lines on one card, and paper costs less than 
account books, clerk hire and running about. 

Distribution. 

The cards are to be so freely distributed about the shops, that 
any workman having to make a memorandum, either as to his 
wants or his expenditures, makes it on one of these cards and has 
it authenticated by his foreman's punch-mark. 

There is no scribbling on the back of old sandpaper or on 
shingles to be copied by the foreman, involving double work and 
double error ; the thing is started right by the man who knows 
most about it. 

Tabular Analysis of Abstracts, etc. 

The tables accompanying Chapter X are designed to give one 
a general view of the subject, and, by establishing general evident 
rules, prevent the confusion likely to result when illustrations 
only, however abundant, are given of special cases. It will be 
seen that there is no question as to the mutual relations between 
foremen and storekeepers ; each has only his own duty to per- 
form. For each, the question is simply whether the transaction 
is a receipt or an issue, or whether it partakes of the nature of 
both a receipt and an issue. In any case he punches according 
to the facts as they concern himself, once for each act recorded. 

The foreman, having the responsibilities of fabrication added 
to those of the storekeeper, has a greater number of possible cases 
to deal with, and has besides to account for the value of the mate- 
rial committed to his keeping for use on the fabrications with 
which he is entrusted. In spite of his greater range his duty is 
as easily learned as is the storekeeper's, and like him, he can 
promptly and finally decide each case which his practice may 
present. 



1 74 PROPOSED SYSTEM. 

REQUISITIONS. 

Material is to be procured from store or from Z by first specify- 
ing on the face of the card its name and the purpose, and then by 
indicating on the back in the requisition space from which source 
it is expected and by whom it is required. The requisition is 
then to be authenticated by the foreman's punching near the edge 
of the card opposite, " required by." 

The further course of the card depends upon the regulations 
of the post. The Commanding Officer may require all issues 
from store to foremen to first receive his approval ; the embarrass- 
ing and expensive results of this requirement have already been 
dwelt upon, page 69. Suffice it to say, that while this course is 
not recommended, the form of card lends itself as freely to it as 
to the more direct method proposed ; so that, if demanded, all 
requisitions, both from store and from Z, may need the previous 
approval of the Commanding Officer. 

In the ordinary course they should pass from the foreman re- 
quiring, up through the Master Workman and Executive Officer; 
but should a more direct method be preferred, there is nothing 
in the working of the system to prevent the Commanding Officer 
from acting directly upon the request of any foreman. 

Should the Commanding Officer wish to order supplies himself 
directly, he may also do it as freely as before ; but he should 
have a proper card made out, when, or before, the stores arrive. 

Requisitions from Store. 

As a general thing it is proposed to have storekeepers honor 
all demands made upon them by foremen, receiving in exchange 
for the stores which they deliver the foreman's card punched 
"received." The storekeeper punches "issued" on the same 
card, and passes the card on to the stock clerk, to be disposed 
of as elsewhere described. 

Requisitions from Z. 

When materials are known not to be in store, the requisitions 
are made " from Z " and should always pass through the inter- 
mediate channels to the Commanding Officer. The reason for 
this is, that a requisition generally involves a purchase, which 



INTERNAL RELATIONS. 



*75 



should be avoided if possible. Material unnecessarily drawn from 
store may be returned to it, but a purchase is generally irrevo- 
cable. See page 28. 

STORES IN CHARGE. 

Could the material transferred to current service be locked 
up in some convenient portion of the shop, and only drawn as 
wanted for the particular purpose to which it is to be charged, 
this would be the end of the matter; but the advantage in ex- 
actness so gained would be more than offset by the inflexibility 
of such a method. We should be only one step beyond the plan 
of going to the Ordnance Storekeeper for everything in detail. 
See page 29. 

In Chapter VIII, page 83, we have seen that the Executive Offi- 
cer and his assistants, the foremen, are responsible both for units 
of property and for their values, and that these responsibilities are 
independently accounted for. From whatever source material 
may come, both responsibilities are simultaneously assumed when 
it is " received " on the card, but they may be separately dis- 
charged. 

For example, since material in current service is subject to waste 
and to the omission of the records specifying its actual consump- 
tion, it is required that no material shall be transferred to current 
service, unless its value is charged to some shop-order, and this 
order is that on which the material will be most probably ex- 
pended. 

The charge in the cost section disposes of the responsibility for 
the value of the material, but leaves that for the units of prop- 
erty unimpaired. 

As to this responsibility, two courses are open to the foreman : 
1st, to immediately discharge it by punching "issued" on the 
same card on which the receipt of the material has been acknowl- 
edged ; 2d, by only punching " received " to continue responsible 
for the units of property in question, which are then said to be 
held in charge. 

The former alternative should be followed when the purpose 
of the issue is definitely known, as in prospective expendi- 



176 PROPOSED SYSTEM. 

tures. The latter alternative should be followed when the pur- 
pose is uncertain, as in the cases cited, page 30 ; or when mate- 
rial like machinery is to be held unaltered in name (page 39) 
indefinitely. 

When the latter alternative is followed every subsequent issue 
of such material will require a double entry in the cost section : 
one, a charge to the order on which it is actually expended, and 
the other a credit to the order under which it has been held. 
(See cases 9 and 10, post.) 

At the end of the fiscal year, when the inventory is taken, the 
value of the material actually remaining on hand is credited to the 
order under which it has been held during the past year. The 
order so stands charged with all omissions, and the undistributed 
burden falls naturally where it should most properly, because most 
probably, be borne. 

Differences in units between the Inventory and the Return are 
to be explained by cards supporting entries on abstracts F and 4. 

Rules for Use of Material Card. 

Note. — By " foremen " are here meant both actual foremen and their superiors in 
the Executive Department, and by "storekeepers," both the Ordnance Storekeeper 
and his assistant in the different warehouses, according to the context. 

1. Transactions between foreman and foreman, and between 
storekeeper and storekeeper, require no cards; but transactions 
between a foreman and a storekeeper always require cards, one 
card reporting all material of the same name dealt with in each 
transaction. 

2. Storekeepers are to receive and issue materials required in 
current service on the presentation of cards properly punched by 
the foremen ; conversely, no supplies are to be received or issued 
without cards. 

3. All supplies issued from store to current service must be 
charged to some shop-order before the issue is made, and all re- 
ceived into store from current service must be credited to some 
shop-order before they can be received. See tables, Chapter X. 

4. Cards accompanying material transferred should be kept by 
the agent relinquishing the stores, as his equivalent for the 



INTERNAL RELATIONS. 177 

property they represent. He punches "issued" and the other 
party punches " received." 

5. Cards received by storekeepers should be sent first to the 
stock clerk, and those received by foremen to the cost clerk. 

6. The final resting place of the cards is with the cost clerk, 
but, with a few evident exceptions, their course is not complete 
until they have been acted on by both cost clerk and stock clerk. 

7. Hence the cost clerk and the stock clerk should expedite to 
each other all cards which do not bear the evidence of the other's 
action. This is indicated by the stamp-mark described page 274. 

8. All transactions with Z require the Commanding Officer's 
punch-mark in the "authority" space. 

9. All vouchers, whether for cash or property, should be 
accompanied by the corresponding material cards, when presented 
for the approval of the Commanding Officer or his assistants. 

10. Previous entries must never be completely obliterated, but 
the alteration required must be distinctly marked in the place 
appointed. 

11. For the information of the stock clerk, the title section 
should always indicate between what agencies the transaction 
occurs. Storekeepers are indicated by their title letters, and 
foremen by their shop numbers. 

Note. — In case of dealings with Z, the rest of the card shows plainly enough their 
nature, but confusion might arise, possibly, in distinguishing between receipts by 
fabrication and by transfer, leading to articles which were merely transferred from one 
class to another being taken up as new fabrications, etc. To guard against this, in 
dealing with fabrications, the contraction " fab." or its equivalent should be used in the 
title section, whether the case represent a receipt from fabrication or an issue for fab- 
rication. 

Transfers being merely the dealings of an agent with himself, their character is 
shown by the consecutive appearance of two numbers or letters in the title section. 
These two numbers or letters need not be the same, since all foremen and all store- 
keepers are in their respective classes as one man. Transfers may also be identified by 
having two punch-marks and two entries in the name space. The word "transfer" 
or an abbreviation may be written in the title section, or a note to that effect may be 
put in the name section, when required. 

When transfers of accountability only, involving no change in the status of material, 
are made between shop-orders ; as when it is proposed to transfer the charge from one 
shop-order to another, to which it more justly belongs, the entry is authenticated by 
punching the authority space only. This shows that it is neither a receipt nor an issue, 
and so concerns the cost clerk only. 

12 



i 7 8 PROPOSED SYSTEM. 

12. Whoever first punches the face of a card, should date it. 
The abstract, voucher and class spaces are to be filled in by 

the stock clerk. 

The amount space is to be filled in by the cost clerk, when 
required. 

13. The price space should always be filled when the price is 

known; when not known, a query (?) should so indicate. 

Note. — When fabrications, the product of a shop-order, the cost of which remains 
to be determined, are reported, the price space should be crossed out. The cost clerk 
credits such entries to the order on which made, as hereafter explained. When the 
job is done, they serve to show what it has accomplished. 

14. The package and address spaces in the stock section need 
not be filled, except, 1st, when the material is received from some 
source other than that indicated in the requisition column on the 
back of the card ; 2d, when the material is issued to Z ; 3d, when, 
owing to the exigencies of the case, packages containing material 
have to be opened before the bill or invoice is received. The 
marks, size and weight of the package being at once recorded, 
no questions can afterwards arise. 

15. But one entry may be made on each card. 

16. Four, but not more than four, consecutive transactions can 
be represented on the same card. To be so represented they 
must be in immediate succession in point of time, the receipts and 
issues alternating. 

What is said of any one of the illustrations following, is equally 
true of it, whether it represents an independent act, or is one of a 
successive series, as just described. 



INTERNAL RELATIONS. 179 

CASES IN PRACTICE. 

The material card, shown full size in the illustrations of cases 
in practice, is supposed to be printed on manilla paper, weighing 
about 5 5 lbs. per ream, which is about stiff enough for sorting. The 
entries in script type are supposed to be made in pencil, and the 
dates shown in gothic type to have been impressed by the line 
dating stamp referred to, page 92. The sub-script letters f; s; 
s, c ; c, c ; 101, denote that the corresponding entries were made 
by a foreman, a storekeeper, the stock clerk, the cost clerk, or 
the chief clerk respectively. 

The punch-marks are represented by the following symbols : 

Any foreman, X 5 

Any storekeeper, ||| ; 

The Master Armorer, ^ ; 

The Ordnance Storekeeper, ^ ; 

The Executive Officer, •$• ; 

The Commanding Officer, Q Q. 
The punch-marks are only represented on the significant side 
of the card, that is, they are not represented as coming through 
it. The lines showing the course of the card are omitted. See 
page 170. 

The first seventeen cases relate principally to foremen, the re- 
mainder to storekeepers. 



i8o PROPOSED SYSTEM. 

Case i. — Drawing Material from Store to be held in charge. 

Supposing material to be required which is supposed to be 
in store. The individual making out the card — it need not 
be the foreman — fills in the " assumed " space with the estimated 
number in figures that are wanted of the units (lbs., feet, gallons, 
bbls., pieces, etc.), entered in the unit column next by. See 
page 169. The price space need not be filled by him, but under 
" name " must be given fully the kind and quantity of the mate- 
rial wanted, and in the cost section under " charge to " the 
number of the shop-order on which it is to be used, and also, if 
possible, the character of the expenditure, the object benefiting 
by it, and the special operation for which it is required. 

The workman takes the card to the foreman, who after examin- 
ing it turns it over, stamps the date and punches it near the edge 
opposite "required by;" he also fills in his part of the title 
section.* 

If he sends the card through the post-office, he then marks it 
to the storekeeper whom he has reason to believe has the stores 
in charge, or else he may send the card by special messenger or 
simply take it himself to the storehouse. 

Should the storekeeper have the twine which the workman is 
supposed to have asked for, he delivers it to the foreman, punch- 
ing the card "issued;" the foreman punches "received" and 
exchanges the card so punched for the twine. The twine is now 
in the foreman's charge, subject to expenditure, but not yet ex- 
pended. See page 175. If the twine is accounted for by the 
pound instead of by the ball, the storekeeper, before issuing it, 
changes the quantity and unit to correspond. 

After having filled in his part of the title section the store- 
keeper sends the card to the stock clerk. 

The latter indicates in the title section to what abstracts and 
vouchers each entry belongs and also designates the class and 
condition of the material when necessary. He then credits the 

* Instead of punching out "required by " the foreman may simply punch "received " 
(in advance), and send the card for the stores. Many such short cuts are possible. 



INTERNAL RELATIONS. 



1S1 



CASE I. 
Drawing Material from Store to be held in Charge. 



MATERIAL OAZR,ID- 

Frankford Arsenal, M!L?.l IM....^; 

Receipts and issues from, < W J (/.) to A.(f.) to to 



Per ABSTRACT, 


6 (s.c.) 


#(s.c.) 






VOUCHEE, 










QUANTITY. 


Class. 


NAME. 


Condition. 



No. Unit. 

Assumed. 



40 if.) Ja 

Actual 
5 (s.) 

Price per unit. 

I 45 (s.) 
AMOUNT. 

\75 (c.c.) 



N. B. Make but one entry on each card. 



%J ivtne {/.) 



CHARGE TO 



S-O. 



243 






Object. 






N. 



(/) 



CREDIT TO 



S-O. 



Object. 



N. 



NO. 



WEIGHT, Lbs. 



MEASURE, Ft. 



Received from, or sent to 



REC'D 
BY 



Foremen punch here. X 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. 



Storekeepers punch here. 



AUTHORITY, 



182 



PROPOSED SYSTEM. 



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INTERNAL RELATIONS. 183 

store account and charges the current service account with the 
quantity issued, stamps the card " entered," and marks it to the 
cost clerk. 

The latter charges the value of the material to 213, and files 
the card away as hereafter described. 



1 84 PROPOSED SYSTEM. 

Case 2. — Procuring Material from the Outside World to be held 
in Charge. 

If the material required from store cannot be supplied thence 
(see case 1), the storekeeper marks or sends the card back 
to the foreman with a proper explanation. The latter replaces 
W by Z in the requisition head line, marks the card to the Master 
Armorer and throws it into his own mail box. His responsibility 
is at an end ; he has asked properly for what he wants ; he has 
set in motion a ball which will continue to be in somebody's way 
until it is finally disposed of. 

(The foreman would pursue the same course in requiring 
directly for material which he knew was not in store.) 

The Master Armorer punches out " M. A.," dates the card and 
sends it marked to the Executive Officer, who sends it punched 
and dated to the Commanding Officer. Should the latter disap- 
prove of the purchase, he either returns the card disapproved, or 
lays it by for future action, awaiting explanations, funds, etc. In 
any case, his deliberation on this subject does not lead to delay 
in other things concerning which prompt action may be desired. 

The Commanding Officer, after indicating his approval to the 
purchasing clerk, has the cards brought to him accompanied by 
the purchasing order. After comparing he punches out " C. O." 
and indicates below who is to inspect and receive the material 
when it arrives. 

(This need not be a storekeeper ; it may, and in many cases 
hould be, the foreman who originally punched the card. The 
" C. O." also indicates from what appropriation the purchase is 
to be made.) 

The card then goes to one clerk, preferably the stock clerk, to 
whom incoming invoices and teamsters with supplies are always 
directed. He holds it till the material arrives. When it has 
come he gets the bill or invoice from the teamster, unless it has 
preceded the stores by mail ; gives it a serial number with the 
numbering stamp (page 92) ; changes the unit on the card to 
agree with the official nomenclature or with the bill ; inserts the 
price per unit, and the abstract and class designations and the 



INTERNAL RELATIONS. 



'85 



CASE II. 
Drawing Material from Outside the Arsenal to be held in Charge. 

:m:.at:ej:r,i^Ij ca.ir,:d. 

Frankford Arsenal, M^f _ 24 _ 1883 .... (/.) 
Receipts and issues from, Q&.(/-) io £■(/•) to to 



Per ABSTRACT, 



<&.(s.C.) 



VOUCHER, 



//$(s.c.) 



QUANTITY. 



Class. 



NAME. 



Condition. 



No. Unit. 

Assumed. 



fio*. 



40 (/.) 

Actual. 

Price per unit 

Uj(j.c) 
AMOUNT. 

/^ 00.ie.c~) 



N. B. Make but one entry on each card. 

{/. corrected by s.c.) 

VK146 catt (s.c.) 

(S Sijece*} vac/, v(ow 
note*) {/.) 



CHARGE TO 



CREDIT TO 



S-O. 



c. 



Object. 



N. 



S-O. 



Object. 



N. 



(/) 






KIND. 



Received from, or sent to 



NO. 



WEIGHT, Lbs. 



MEASURE, Ft. 



RE CD 
BY 



Foremen punch here. 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. 



Storekeepers punch here. 



AUTHORITY, 



CO 



i86 



PROPOSED SYSTEM. 



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INTERNAL RELATIONS. 187 

voucher number ; keeps the bill, and sends the teamster with the 
card to the designated receiver, whose orders are specific to re- 
ceive no goods without a corresponding card. 

Note. — In case the bill is received by mail before the stores arrive, the stock clerk 
may readily make many of the changes beforehand. By changing the names and units 
to a uniform nomenclature, the stock clerk prevents the appearance on the return of 
such stores as oil by the gallon, case, pound, barrel, etc.; all requiring separate head- 
ings for essentially the same thing. 

The receiver inspects the stores for quantity and quality, and 
enters under " actual " the quantity actually received in good 
order of the units indicated by the stock clerk. Thus the fore- 
man has asked for "10 pieces of brass castings from patterns 
furnished." They may be billed by the seller and noted by the 
stock clerk as " 50 lbs. cast brass." The receiver and inspector 
may find two of them bad, in which case he will receipt for, say, 
40 lbs., explaining the difference on the face of the card if there 
is room for his remark. 

It now remains for the foreman to authenticate the record ; 
this he does by punching in the stock section " received." 

He thereby charges himself with the quantity, and the order 
with the value of the material, until it is disposed of by actual ex- 
penditure. See case 3. 

The illustration applies to the procuring of such bulky stores 
as lumber, coal, leather, etc., of which every foreman wants a 
supply for general purposes under his immediate control. Future 
expenditures from this supply must be credited to the order to 
which it is now charged. 

To enable these charges to be made, the foreman marks the 
card to the cost clerk, who charges 214 with the material at the 
price named, $14.00, and forwards the card to the stock clerk, 
who takes up 40 lbs. of cast brass on the debit side of his current 
service journal as having been received by purchase (abstract C). 



1 88 PROPOSED SYSTEM. 

Case 3. — Procuring Material to be expended on Arrival. 

Should the foreman wish to expend the stores immediately 
on their arrival, he follows precisely the same course, but in 
addition punches " issued." The stock clerk then makes two 
entries in the current service column of the journal. One having a 
numbered and the other a lettered abstract title, they balance and 
record the transaction. See pages 45, 244. 

As the card itself is the only voucher for abstract 5, no voucher 
number is given in the title section under the designation of this 
abstract; the serial number which the card receives from the 
stock clerk (page 248) is sufficient. 

The foreman having asked for the lumber in lineal feet, his 
requisition is corrected by the stock clerk to agree with the 
established nomenclature and unit of measurement. This is only 
given as an illustration ; it is not supposed that the stock clerk 
will have to correct every departure from the official nomenclat- 
ure, nor to supply on every card the designation of the class. 



INTERNAL RELATIONS. 



189 



CASE III. 
Drawing Material from Outside the Arsenal to be Expended on Arrival. 



MATERIAL OABD 

Frankford Arsenal. 
Receipts and issues from, Q£ (/.) to /ao.(I) to 



Frankford Arsenal. M A Y J J? 83 (/.) 



Per ABSTRACT, 



&.(s.c.) 5. 



VOUCHEE, 



44A.(s.c.) 



QUANTITY. 



Class. 
&.(s.c.) 



NAME. 



Condition. 



No. Unit. 

Assumed. 



4,400 

Actual 
4,500 



fi(f-) 



/*(/•) 



Price per unit. 

Jg(s.c) 

AMOUNT. 

30 I OO(c.c) 



N. B. Make but one entry on each card. 



lineal, yellow jiine toUfo, 6 x 4>. 

(I./.) (2. S.C.) 



3a. t^m. dcantuna, yellow fune. 
(s.c.) 



<bz new voat=now*e. 



CHARGE TO 



SO. 



(/•) 



O. 



<W. 



Object. 



N. 



CREDIT TO 



S-O. 



Object. 



N. 



KIND. 



NO. 



WEIGHT, Lbs. 



MEASURE, Ft. 



Received from, or sent to 



REC'D 
1 BY 



Foremen punch here. X 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. ^ 



Storekeepers punch here. 



AUTHORITY, 



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190 



PROPOSED SYSTEM. 







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i 9 2 PROPOSED SYSTEM. 

CASE 4. — Reporting Fabrications which are kept in Charge. 

Should the foreman wish to keep the fabrication in charge, 
he punches " received " from " fabrication " and besides crediting 
the units to the order under which made, must charge them to 
the order under which held. 

He fills in the price by the table furnished (page 172). If the 
case is not covered by the table, he leaves it to the cost clerk to 
determine, or estimates it as closely as possible. 

This affords a very convenient means of keeping account of 
special tools made for consumption in regular work, otherwise a 
most difficult matter. Let us suppose that a tool maker com- 
pletes 4 drawing punches, made under order No. 49. He has 
charged his labor from day to day to 49 — T — A. 1 — -321, and his 
material has been likewise so charged. Now, when the tools are 
finished they are turned into the tool closet, where they are kept 
charged at the list price to 213 — T — FA. 1 — 321, and credited at 
the same price to 49 — T — A. 1 — 321, as indicated on the card 
made out at the time of their reception into the tool closet. 
Thus, if the tools have been made more cheaply than was to be 
expected, or at a profit, S-O. 49 gets the benefit of the difference, 
or the reverse if luck has been bad. The burden is automatically 
distributed. 

Further expenditure of these tools must be reported as issues, 
punched accordingly, and charged to the special order on which 
employed. For the course to be followed when they are received 
back again into the tool closet, see case 12. 



INTERNAL RELATIONS. 



[ 93 



CASE IV. 
Fabrication Reported and kept in Charge. 



MATERIAL CARD. 

Frankford Arsenal, MAY...?™..!??.?..... (/•) 
Receipts and issues from, fatf. (/.) to &.(/•) to to 



Per ABSTRACT, 



.(S.C.) 



VOUCHEE, 



QUANTITY. 



Class. 

QS.{s.c.) 



NAME. 



Condition. 



No. Unit. 

Assumed. 



A*.(/0 



Actual 



Price per unit. 
AMOUNT. 



7 Sice.) 



N. B. Make but one entry on each card. 






CHARGE TO . 



CREDIT TO 



S-O. 



C. 



Object. 



N. 



S-O. 



C. 



Object. 



N. 



843 
(/) 



ST. 



&. 



384 



£9 



ST. 



384 



KIND. 



NO. 



WEIGHT, Lbs. 



MEASURE, Ft. 



Received from, or sent to 



REC'D 
BY 



Foremen punch here. 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. 



Storekeepers punch here. 



AUTHORITY, 



13 



i 94 PROPOSED SYSTEM. 

Case 5. — Reporting Fabrications which are turned into Store. 

Suppose that a foreman has completed an order in whole or 
in part, and wishes to turn the product into store to offset the labor 
and material which has been spent in its production. 

He fills in the title section as shown in the example, writes the 
quantity and name of the fabrication, and under " credit to" puts 
the number of the order authorizing the expenditures incurred. 

The price column is left blank, as the price cannot be deter- 
mined until the order is complete and all charges against it known. 

The foreman then punches " received," to account for the 
appearance of the material, and " issued " to account for its dis- 
appearance from his charge, and sends the cards with the stores 
to the proper storekeeper. 

The storekeeper punches " received " and returns the card to 
the foreman, who sends it to the cost clerk. 

The cost clerk credits the order with units made, only, and 
sends the card to the stock clerk. 

The stock clerk makes three entries on the journal, each having 
a different abstract title ; two of the entries being on the C. S. 
side and one on the other. The responsibility for the stores rests 
with the store return. 

Turning Scrap into Store. 

This follows the case just described, except that the list price 
of the scrap should be given. This case is more important than 
it may at first seem, as it permits balancing the amount of mate- 
rial received with that charged and expended and that remaining 
on hand. 

In cartridge making, one-third of the sheet metal is turned 
into scrap, of which a definite account should be kept, both in 
pounds and in dollars and cents. Otherwise, if the scrap is re- 
turned to the manufacturers at a reduced price, and no other 
record of the transaction but the credit entry on the bill be pre- 
served, we shall seem to have been using in pounds, one-half 
more copper than was actually consumed. 



INTERNAL RELATIONS. 

CASE V. 
Eabrication Reported and Turned into Store. 



i9S 



MATERIAL OARD 

Frankford Arse 
Receipts and issues from, /aO (/.) to £.(/•) to 



Frankford Arsenal, .9.91..?*.!??.? (/.) 

'•(/•) to 



Per ABSTRACT, 



0l(s.c.) 



6.{s.c). 



S.(s-c) 



VOUCHEE, 



QUANTITY. 



Class. 



NAME. 



Condition. 



No. Unit. 

Assumed. 



40,000 



fic-(f-) 



Actual. 



Price per unit. 

x ! (/) 

AMOUNT. 

SO \00(c.c.) 



N. B. Make but one entry on each card. 



'/ie caztztdaed-.i^f.') 



CHARGE TO 



S-O. 



O. 



Object. 



N. 



CREDIT TO 



S-O. 



49 



Object. 



NO. 



WEIGHT, Lbs. 



MEASURE, Ft. 



Received from, or sent to 



N. 



REC'D 
BY 



Foremen punch here. X 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. X 



Storekeepers punch here. 



AUTHORITY, 



196 PROPOSED SYSTEM. 

Case 6. — Reporting Fabrication of Components taken from one 
Order to complete another. 

Suppose that we are making cartridges under No. 107, and 
an order, No. 767 y comes to issue 1,000 bullets of the same 
kind that we are making. We have a supply on hand, made 
under No. 107, which is more than is required for immediate 
wants. So we do not go to making bullets specially for No. 767, 
but borrow from No. 107 the 1,000 wanted, crediting No. 107, 
and charging No. 767 with the nearest approximation to their 
actual value. 

1,000 more bullets will be required for No. 107, but these being 
made with a flying start, will be more economically made than if 
the machinery of record, like that of manufacture, had been 
stopped and set to work again for their special benefit. 

For the further treatment of this card, see case 5 or case' 11. 



INTERNAL RELATIONS. 



197 



CASE VI. 
Reporting Fabrication of Components taken from one Order to fill another. 



MATERIAL OA.R.ID. 

Frankford Arsenal, OCT 24 1883 (f m ) 
Receipts and issues from, fa&. (f.) to 6.(f.) to to 



Per ABSTRACT, 



VOUCHER, 

QUANTITY. 



Class. 
j.(s.c.) 



NAME. 



Condition. 



No. Unit. 

Assumed. 



4,000 



/**(/"•) 



Actual. 



Price per unit. 

\.006(f.) 
AMOUNT. 

00.((.r.) 



N. B. Make but one entry on each card. 



vwuei*, 500 az. 



CHARGE TO 


CREDIT TO 


S-O. 


C. 


Object. 


N. 


S-O. 


C. 


Object. 


N. 


767 


W. 


Of. 


34 


$58 


407 


<W 


St. 


34 


$52 



KIND. 



NO. 



WEIGHT, Lbs. 



MEASURE, Ft. 



Received from, or sent to 



REC'D 
BY 



Foremen punch here. 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. 



Storekeepers punch here. 



AUTHORITY, 



198 PROPOSED SYSTEM. 

Case 7. — Reporting Fabrication of Plant remaining o?i Hand 
after Completion of Order. 

In the execution of an order, it is of necessity that all expen- 
ditures shall be charged to the order by authority of which 
they were incurred. But, as stated page 99, there are many nec- 
essary charges for work which is not only useful in the preparation 
of the order, but which has a contingent value for future manu- 
factures of the same kind. Such are charges for drawings, 
patterns, special tools, etc., known generally herein as plant. 

When an order is completed, these remainders should be ap- 
praised, and cards made out, charging them at their contingent 
value to the most probable standing order, and crediting them on 
the same card to the order under which made. The facilities of 
the workshop are thereby charged with the fair cost of what 
increases their future usefulness, and the order is correspondingly 
relieved. 

The card should be punched " received " as by " fabrication." 

Many special orders would receive credit only for the scrap 
value of the patterns and tools ; in some cases these would have 
no value. Too great values so charged would be corrected by 
re-appraisement on the inventory. 



INTERNAL RELATIONS. 



199 



CASE VII. 
Reporting Fabrication of Plant remaining on hand after completion of Order. 



MATERIAL CLAJRHD. 

Frankford Arsenal, ....P.PI....?*.. 1 .?. 8 .?...^/ ) 
Receipts and issues from, /av.(f. ) to £.(f) t° io 



Per ABSTRACT, 



@?.(s.c.) 



VOUCHER, 

QUANTITY. 



Class. 



NAME. 



Condition. 



No. Unit. 

Assumed. 



***(/■) 



Actual. 



Price per unit. 

I 50(f.) 

AMOUNT. 

\50(cc.) 



N. B. Make but one entry on each card. 

S&atteznd- /oi davtt Ateh*, 2 faieced-. 

S$/ihmi4ecl valuation.^/.') 



CHARGE TO 



S-O. 



24A 



O. 



&. 



Object. 



N. 



CREDIT TO 



S-O. 



0*. 



Object. 



KIND. 



NO. 



WEIGHT, Lbs. 



MEASURE, Ft. 



Received from, or sent to 



REC'D 
BY 



Foremen punch here. X 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. 



Storekeepers punch here. 



AUTHORITY 



N. 



2oo FROPOSED SYSTEM. 

Case 8. — Turning Surplus Material into Store. 

The proposed system permits such free access to the store- 
houses by the foremen, that they will not be tempted to carry 
large stocks of material for their daily wants ; particularly 
since by so doing they are compelled to keep track of the order 
under which the stores are held, and to which they are to be 
credited when consumed. 

So the tendency will be, not only to avoid such accumulations, 
but to get rid of them when they occur, by turning the surplus 
into store for the general use of the post. 

The card shows how this may be done. 



INTERNAL RELATIONS. 



20I 



CASE VIII. 
Returning Surplus Material to Store. 



MATERIAL O-A-IRID. 

Frankford Arsenal, ?.PT ^4 1883 (y;j 

Receipts and issues .rom, 6 .(/■ ) to c ^f J .(f-) to to 



Per ABSTRACT, 


6.{s.c.) 


#.(M.) 






VOUCHER, 










QUANTITY. 


Class. 


NAME. 


Condition. 



No. Unit. 

Assumed. 



40 



Wo 



Actual. 



Price per unit. 

/ | 50(f.) 
AMOUNT. 



45 



00 ice.) 



N. B. Make but one entry on each card. 



vetmtiion, j2> tuneae. 
if-) 



CHARGE TO 



CREDIT TO 



S-O. 



C. 



Object. 



N. 



S-O. c 



(/.) 



Object. 



N. 



KIND. 



NO. 



WEIGHT, Lbs. 



MEASURE, Ft. 



Received from, or sent to 



RE CD 
BY 



Foremen punch here. 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. 



Storekeepers punch here. 



AUTHORITY, 



202 PROPOSED SYSTEM. 

Cases 9 and 10. — Expending Material in Charge. 

When a foreman wishes to use some of the material in his 
charge, he makes out a card charging it to the order on which 
consumed, and crediting it to that under which held ; punches 
" issued," and sends it to the cost clerk. 

For example, in recording consumption of coal held, say, for 
power, and charged under order No. 216, daily reports should 
be made of the quantity consumed, as follows : 

Dr. Cr. 

Heating 217 216. 

Lighting 219 216. 

Melting 213 W; A. 31 ; 802 216. 

Power* 216 216. 

In case 9, the blacksmith has used among other items during 
the day, 2 lbs. of steel upon the job specified. He keeps an 
account on separate cards of each draft so made on his stock of 
iron, steel, etc., and hands the cards in to the foreman at the end 
of the day. 

The foreman or the blacksmith knows that all the stock of 
metal in his charge was procured for the general purposes of the 
shops, and so is charged to shop-order No. 214. He therefore 
marks the issue to the credit of that order, and charges it to the 
job on which it was actually employed ; punches " issued " and 
sends the card to the cost clerk. The latter makes the proper 
Dr. and Cr. entries and sends the card to the stock clerk, who 
credits the C. S. return with the 2 lbs. of steel issued. 

* Being already once charged to power, the effect will be to charge the expenditure 
only once, though the entry will be treated as all others of the same kind. 



INTERNAL RELATIONS. 



203 



CASE IX. 
Expending Material in Charge. 



MATERIAL OJLEUD. 

Frankford Arsenal, .....99T ... 2 1 I?. 8 . 3 .....(/. ) 



Receipts and issues from, 4 (f.) to /av.(f-) to 



Per ABSTRACT, 



5.(s.c.) 



VOUCHER, 



QUANTITY. 



Class. 



NAME. 



Condition. 



No. Unit. 

Assumed. 



Actual. 



Price per unit. 

I M{f.) 

AMOUNT. 

\iO(c.c.) 



N. B. Make but one entry on each card. 
C/teet, trfoovdon <* cnoice, vat, /% townci, 



CHARGE TO 



S-O. 



(/•) 



O. 



ST. 



Object. 



N. 



3§t 



P 

A 
G 
K 

\ WEIGHT, Lbs. 

G 



MEASURE, Ft. 



CREDIT TO 



S-O. 



24A 



a 



<W. 



Object. 



Received from, or sent to 



N. 



REC'D 
BY 



Foremen punch here. 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. 



X 



Storekeepers punch here. 



AUTHORITY, 



204 PROPOSED SYSTEM. 

Expetiding Material in Charge — continued. 

Case 10 represents the expenditure of cartridge tools from the 
stock required to be kept on hand in the tool closet, under the 
general cartridge order No. 213, for the special purpose required 
by order No. 107. 

In the same way, after the completion of a machine, building 
or any other job, in taking a final view of it, before reporting it 
done, any little things which may have escaped record from 
having been picked up about the shop, from the scrap boxes, 
etc., should be reported in the same way. They may have to be 
bought for the next job of the kind, when the record will be use- 
ful, and they will relieve the proper standing order of just so 
much of its undistributed burden. 



INTERNAL RELATIONS. 



205 



CASE X. 
Expendi7ig Material in Charge. 











Frankford Arsenal, FEB 17 1883 


.(/•) 


p 


Receipts and issues from, 2.(f-) to /a^.(f-) to 


to 


1- 

E 


Per ABSTRACT, 




5.(s.c.) 








VOUCHER, 












QUANTITY. 


Class. 


NAME. 


Condition. 




No. 

Assum 

5 

Actu 

Price pei 

AMOl 

2 


Unit. 

ed. 

A-(/) 

unit. 

50{f.) 
"NT. 
50{c.c.) 


N. B. Make but one entry on each card. 


( 
! 


CHARGE TO 


CREDIT TO 




S-O. 


c. 


Object. 


N. 


S-O. 


C. 


Object. 


N. 




407 


c 




& 




/ 


324 


243 


ST. 


&>.&. 


/ 


324 




P 

A 

c 

K 
A 
G 

E 


KIND. 


Received from, or sent to 




NO. 




WEIGHT, Lbs. 




MEASURE, Ft. 




REC'D 
BY 


Foremen punch here. 


ISSUED 
BY 


Foremen punch here. ^ 




Storekeepers punch here. 


Storekeepers punch here. 




AUTHORITY, 





2o6 PROPOSED SYSTEM. 

Case i i . — Direct Issue to Z. 

It may suit the Commanding Officer to save time by direct- 
ing the foreman making certain stores to issue them directly 
after completion : in fact as one would do in a small shop. 
When one thinks of how often stores take their departure 
from the carpenter shop, where they are packed, it will be seen 
how good a thing it may be to require the master carpenter to 
certify to the packing. When the box is ready for sealing, it is 
often very difficult to tell whether all the components of a machine, 
etc., are present, so much are they concealed by their separation 
and by the braces, etc., surrounding them. 

In this case the Executive Officer should sign the invoices. The 
material comes from him, and there is no reason in the nature of 
things why they should have to pass through the storehouse and 
the O. S. K. Case 6 might properly be so treated. 

This form should be used in returning scrap copper to the 
manufacturer directly from the shops, page 194. This enables 
such a transaction to be certainly done and definitely recorded. 



INTERNAL RELATIONS. 



207 



CASE XI. 
Issuing Material to Outer World by Foreman. 



MATERIAL CARD 

Frankford Arsenal 
Receipts and issues from, /a& (f.) to Qp.(f-) io 



Frankford Arsenal, EI.?JL1???. (/.) 

to 



H 



Per ABSTRACT, 



g8,.(s.C.) /.(s.C.) 



VOUCHER, 



73{s.c.) 



QUANTITY. 



Class. 
f(s.c) 



NAME. 



Condition. 



No. Unit. 

Assumed. 



A-(/-) 



Actual. 



Price per unit. 

x I (/•) 

AMOUNT. 



N. B. Make but one entry on each card. 



^/Wbodet c/ fiacKi?iri vox (/■ ) 



CHARGE TO 



S-O. 



Object. 



N. 



CREDIT TO 



S-O. 



70A 



<W. 



Object. 



N. 



KIND. 0fo: 



NO. 



WEIGHT, Lbs. # 



MEASURE, Ft. /J 



Received from, or sent to 
~&ommandina C/fficez, 

Tocui/ovnia. 



REC'D 
BY 



Foremen punch here. X 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. X 



Storekeepers punch here. 



AUTHORITY, 



c 



208 PROPOSED SYSTEM. 

Case 12. — Material found or taken up. 

For material actually found in excess of the quantity called for 
by the return no special explanation seems necessary; but the 
corresponding abstract, F, covers other cases which in a closely 
administered shop would be more frequently found. 

Suppose that timber is cut on the military reservation ; that 
stone is quarried on it; or that, in closing an order, tools which 
have once been issued and charged to it are returned to the tool 
closet. Thus, in the example, the dies were charged to No. 107 
when they were first issued, and now, at the end of the job, as 
they are still serviceable, they are to be returned to the closet to 
be held under the standing shop-order No. 213, subject to such 
further service as may be required of them. 

When the dies were originally issued for fabrication, the transac- 
tion being one between foremen, they were not receipted for by the 
foreman of the loading shop ; he cannot therefore re-issue them 
to the keeper of the tool closet, 202 ; consequently only 202 
punches the card, and he punches " received." 

The stock clerk may ask, " How received ? by transfer, by fabri- 
cation, or found on the post?" 

They were not received by transfer, since that involves a double 
heading and a double punching. Not by fabrication, since that 
would be indicated in the title, as would be the case if they had 
come from Z. They were received by discovery ; that is, that 
having been once issued to be consumed in manufacture and so 
accounted for, their present appearance is a sort of surprise, 
which abstract F is intended to include. They increase the stock 
of bullet dies by ten pair, so that future issues of them must 
follow the regular course. 

They should be taken up at their full value, no discrimination 
being possible between new tools and old ones only partly worn, 
unless the list of names on the property papers be unduly in- 
creased. 



INTERNAL RELATIONS. 

CASE XII. 
Taking up Material Round in Excess. 



209 



MATERIAL GJLEblD. 

Frankford Arsenal, | r .5.?_.'!.T...?.?.?.?__.C^j 

Receipts and issues from, 3 (/.) to to to 



Per ABSTRACT, 


&\(s.c.) 








VOUCHER, 










QUANTITY. 


Class. 


NAME. 


Condition. 



No. Unit. 

Assumed. 



/0 



/"■(/•) 



Actual. 



Price per unit. 
$ I 00{f.) 

AMOUNT. 

OO.icc.) 



N. B. Make but one entry on each card. 
aiea-f zetwmea to toot cwdet. 



CHARGE TO 



S-O. 



O. 



Object. 



N. 



CREDIT TO 



S-O. C 



Object. 



N. 



2/3 



ST. 



3/ 



3/3 



/07 



&. 



3/ 



3/3 



NO. 



WEIGHT, Lbs. 



MEASURE, Ft. 



Received from, or sent to 



REC'D 
BY 



Foremen punch here. 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. 



Storekeepers punch here. 



AUTHORITY, 



2io PROPOSED SYSTEM. 

CASE i 3 . — Dropping Material. 

The Commanding Officer of an arsenal is authorized to drop 
by his own act, subject to the approval of the Chief of Ordnance, 
such worn-out and unserviceable material as he does not wish to 
keep on his return of stores in current service. See abstract 4, 
page 45. 

If the stores are absolutely without value, the accompanying 
case will serve; otherwise the form for transfers, case 14, should 
be used. 

Such transactions may thus be made definitely as positive and 
distinct acts of the Commanding Officer's agents, the property 
dropped being actually in view at the time. It seems unneces- 
sary to dwell on the difference between such a course and the 
common one of having the dropping done by memory alone, or 
in the judgment of a clerk who wishes to clear off his return. 

The Commanding Officer may thus have the practical exami- 
nation of the stores made by his agents, and merely ratify their 
acts in detail by his punch-mark. Cards so punched have only 
to be sorted into classes and copied to form abstract 4. 

In the case shown, the couplings should in reality be taken up 
by transfer as scrap brass and credited to 215 at their scrap value. 



INTERNAL RELATIONS. 



211 



CASE XIII. 
Dropping Unserviceable Material. 



Frankford Arsenal, FEB ..*? |883 (/. ) 

Receipts and issues from, f (/.) to Q%.(f.) to to 


P 

h 

E 
E 


Per ABSTRACT, 


A.(s.c) 










VOUCHER, 










QUANTITY. 


Class. 
/(s.c.) 


NAME. 


Condition. 




No. 

Assuro 

40 
Actu 
500 
Price pei 

AMOl 


Unit. 

ed. 

C/ect 114 

if-) 
al. 

/'• 
(s.c.) 
• unit. 

fnt. 


N. B. Make but one entry on each card. 
3 m. /tie node, worn cut, awMiea a4 woil/Ue44. 


^ 

I 
1 
1 

1 


CHARGE TO 


CREDIT TO 




S-O. 


o. 


Object. 


N. 


S-O. 


c. 


Object. 


N. 




i 1 


















P 

A 
C 
K 
A 
G 
E 


KIND. 


Received from, or sent to 




NO. 




WEIGHT, Lbs. 




MEASURE, Ft. 




REC'D 
BY 


Foremen punch here. 


ISSUED 
BY 


Foremen punch here. X 




Storekeepers punch here. 


Storekeepers punch here. 




AUTHORITY, CO 





212 PROPOSED SYSTEM. 

Case 14. — Transfers betiveen Classes. 

It may happen that by mistake stores have been misnamed or 
misclassed, or their condition may have been so altered by use 
or repair as to make them belong to another class. A card 
might be made, embracing both items, with a note to show which 
was the class or condition passed out of, and which into. It 
would probably be better, though, to have a separate card for 
each entry. 

Such cases will be more rare with material in current service 
than with that in store. The former condition implies a neces- 
sary deterioration from use, which does not require the explana- 
tion exacted in the latter case. 



INTERNAL RELATIONS. 

CASE XIV. 
Transferring Material between Classes. 



213 



MATERIAL OABD. 

Frankford Arsenal, fJ:?.^ 1883 (f m ) 
Receipts and issues from, $.(/.) to $.(/.) to to 



Per ABSTRACT. 



4.(s.c.) ^.(s.c.) 



VOUCHER, 



QUANTITY. 



Class. 



NAME. 



Condition. 
4ezv. and-. 



No. Unit. 

Assumed. 



Actual. 
6,000 
Price per unit 

AMOUNT. 

450 (s.c.) 



N. B. Make but one entry on each card. 



a=cn. TDowmvaicI. 



if-) 



CHARGE TO 



S-O. 



c. 



Object. 



N. 



CREDIT TO 



S-O. C. 



Object. 



N. 






w. 



&. 



(/■) 



KIND. 



WO. 



WEIGHT, Lbs. 



MEASURE, Ft. 



Received from, or sent to 



*J Vand/vi. {/. 



REC'D 
BY 



Foremen punch here. 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. X 



Storekeepers punch here. 



AUTHORITY, 



CO 



214 



PROPOSED SYSTEM. 



CASE 15. — Transferring Material between Shop- Orders. 

It may be desirable to transfer the responsibility for material 
held under one shop-order to another shop-order, as in correct- 
ing mistakes, in readjusting responsibilities under different shop- 
orders, or in settling up at the completion of an order for the 
material remaining on hand. In such cases we would only punch 
" authority," as the transaction is neither a receipt nor an issue. 

The following tabular statement shows how such cases may 
arise, and also throws light on some of the preliminary processes. 

We are supposed to be the master painter, whose stock of raw 
material is held under the general or standing shop-order No. 214, 
and 896 is'a special order for which he thinks that he will require 
ten pounds of paint, which he accordingly fabricates. He actually 
finds that he only needs three pounds of it, however, and to 
avoid charging the job with the excess, he finally transfers the 
accountability for the balance not required to the standing order 
under which his stock of paints is held. By following the gen- 
eral rule to credit all issues to the order under which the material 
has been held, even when it is the same order on which it is to 
be used, we come out right, for we see that the account of No. 
896 for mixed paints stands as follows. See also case 10: 



Date. 


Entry to be made to be punched under the 
head of — 


Charge 
to 


Credit 
to 


Remarks. 




Authority. 


Received. 


Issued. 


Order 

No. 


Order 

No. 




Jan. 1, '79. 

St iC 




10 lbs. Van- 
dyke brown 

50 galls. B. 
oil 




214 
214 
896 
896 
896 

896 

214 


214 
214 

896 
896 






( Original pur- 
1 chase I, 2. 

f Used in mixing 






Aug. 4, '79. 


10 lbs. mix- 


2 lbs. V. 
brown .... 

IX galls. B. 
oil 

3 lbs. mixed 
paint 


<< « 




I pamt 3,4. 


Au. 20, '79. 
An. 30, '79. 




Fabricated, in 
charge 5. 


7 lbs. mixed 




Used on boat- 
house 6. 

Balance not used. 










Case XV 7. 



INTERNAL RELATIONS. 



215 



CASE XV. 
Transferring Material between Shop-Orders. 



MATERIAL O-A-^ID- 

Frankford Arsenal, 0*3. _J?L*5™ L ..(/.) 

Receipts and issues from, to to to 



Per ABSTRACT, 
VOUCHER, 



QUANTITY. 



Class. 



NAME. 



Condition. 



No. Unit. 

Assumed. 



&.(/) 



Actual. 



Price per unit. 

AMOUNT. 

I 70{c.e.) 



N. B. Make but one entry on each card. 
^/mixed foaint tefl ovez /10m 6vat=ncnc6e tov. 



CHARGE TO 



S-O. 



2/A 

(/■) 



w. 



Object. 



KIND. 



NO. 



WEIGHT, Lbs. 



MEASURE, Ft. 



N. 



CREDIT TO 



S-O. 



(/•) 



W. 



Object. 



Received from, or sent to 



N. 



REC'D 
BY 



Foremen punch here. 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. 



Storekeepers punch here. 



AUTHORITY, 



X 



216 PROPOSED SYSTEM. 

It is not to be supposed that every pot of paint will take so 
much book-keeping; this illustration is carried purposely to 
extremes, so as to show how perfect an opportunity is offered 
for thoroughly recording all such transactions, whatever may be 
the amounts concerned. 



INTERNAL RELATIONS. 217 

Case 16. — Making Inventory. 

Blank cards are distributed in sufficient numbers to those about 
to take the inventory. 

They each take a floor, room or building, etc., and enter on 
the cards the separate items they find, consolidating entries of the 
same class as far as possible. Thus, all the scrap brass on one 
floor or room should go, if possible, on one card ; all draw presses 
of the same value on another, etc. 

The estimated value should be entered in the price space, and 
the order under which the stores have been held should receive 
both a Dr. and a Cr. entry as to the operation on which the 
machine is employed. Thus double-action presses would be both 
Dr. and Cr. to No. 2 1 3 P. ; A. 1 ; 451. 

As the transaction represents no change of status, only the 
authority space should be punched. 

The cost clerk credits this year's shop-orders and debits next 
year's, with the aggregate value ; while the stock clerk looks only 
after the units reported, as a means of checking his balance on 
the current service side of the ledger. 

Taking in illustration shop-order No. 14, Benicia Arsenal 
schedule, page 144, this course would result as follows: 

To the value given by the last inventory to the machinery on 
hand, we add all expenses since charged to No. 14 P. and deduct 
the estimated value of the machinery as determined by the present 
appraisal. 

The remainder represents the deterioration. To this should be 
added the sum of the charges under No. 14 W., and the sum so 
determined will be the total running expenses on machinery since 
the last inventory. 

The same being determined for the other standing orders 
separately, they may be either lumped in one general miscella- 
neous expense account, or better, distributed where they most 
probably belong. 

Thus it would be manifestly wrong to make the same additional 
charge to cover the miscellaneous expenses of the saddler shop or 
of the paint shop, where material is used net, and where power is 



2i8 PROPOSED SYSTEM. 

scarcely required, as it would to cover those of the foundry, 
machine shop or cartridge factory, where the expenses for power, 
attendance and general waste are very great. 

The selection of the standing orders thus becomes a matter in 
which judgment can be shown to great advantage. 

Note. — I think it would be well to have, in addition to those before enumerated, one 
for each department of the arsenal. Its number might profitably be that of the shop; 
thus No. I would be that of the office ; No. 7 of the outside department, and so on. 
See pages 91, 166. 

In estimating the value of machinery, more attention should be 
paid to its future commercial or earning value during the coming 
year, than to its mere mechanical condition. Thus obsolete 
machines, which, though in running order, could only be run at 
a loss when in competition with more perfect processes used else- 
where, would properly suffer a more considerable deterioration 
than would at first sight seem possible. 

In this way we would be distributing our deterioration among 
our expenses from year to year, instead of waking up, as many 
have done, to find their assets disappearing as their disabilities 
became pronounced. 



INTERNAL RELATIONS. 



219 



CASE XVI. 
Taking Inventory. 











MATERIAL GJLJELJD. 

Frankford Arsenal, J un 30 18g 3 (/.) 


Receipts and issues from, Inventory. to 


to 


Per ABSTRACT, 












VOUCHER, 












QUANTITY. 


Class. 


NAME. 


Condition. 


No. 

Assun 

// 

Actu 

Price pei 
350 

AMOl 
5,950 


Unit. 

ed. 

ii. 

unit. 
(/■) 

rNT. 

(C.C.) 


N. B. Make but one entry on each card. 
QD St. fueled, comfiieie. 


CHARGE TO and 


CREDIT TO 


S-O. 


O. 


Object. 


N. 


S-O. 


C. 


Object. 


N. 


243 


&. 


s#. 


/ 


A54 












P 

A 
C 
K 
A 
G 
E 


KIND. 


Received from, or sent to 


WO. 


WEIGHT, Lbs. 


MEASURE, Ft. 


REC'D 
BY 


Foremen punch here. 
Storekeepers punch here. 


ISSUED 
BY 


Foremen punch here. 


Storekeepers punch here. 


AUTHORITY, X 



22o PROPOSED SYSTEM. 

CASE 17. — Transactions between Foremen. 

Although, as has been stated, the scheme proposed does not 
require transactions between foremen to be recorded, yet by 
taking some extra trouble this may readily be done. 

It is supposed to be desirable to keep account of the valuable 
cartridge metal passing between different shops. According to 
the card, 301 credits the shop-order with the shells at the list 
price and punches "Issued;" 401 punches "Received." 

An account should be opened with each foreman handling this 
metal, otherwise it were better to make no attempt at recording 
the transfer. Accounts which are not carried to the balance are 
a sheer waste of time. 

It is open whether to account for the metal by the piece or 
by the pound ; the latter course would probably be the more 
ready, but the former would serve to show the progress of the 
work. The difference between the weight of the metal originally 
drawn and that in the finished cartridges should be accounted 
for by the scrap and authorized waste. Whether these should 
be accounted for annually or oftener, would depend upon cir- 
cumstances. 

In order to avoid using the stock section, thus encumbering 
the return with entries which necessarily balance, it would perhaps 
be better to have the foremen punch in the L. S. space to the 
right and left respectively. 

The same form would serve at the National Armory in accom- 
panying work through the different departments. 



INTERNAL RELATIONS. 

CASE XVII. 
Transferring Material between Foremen. 



221 



MATERIAL OJLEHD. 

Frankford Arsenal, £!^? J.L.1?.??..... (/. ) 

Receipts and issues from, S(f.) to 4(f.) to to 



Per ABSTRACT, 



VOUCHER, 



QUANTITY. 



No. Unit. 

Assumed. 



^J&.(J.) 



Actual. 



Price per unit. 

AMOUNT. 



Class. 



NAME. 



Condition. 



N. B. Make but one entry on each card. 



CHARGE TO 



S-O. 



Object. 



N. 



KIND. 



NO. 



WEIGHT, Lbs. 



MEASURE, Ft. 



CREDIT TO 



S-O. 



Object. 



N. 



Received from, or sent to 



REO'D 
BY 



Foremen punch here. X (401.) 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. X (3°*-) 



Storekeepers punch here. 



AUTHORITY, 



222 PROPOSED SYSTEM. 

CASES 1 8, 19, 20. — Storekeeper 's Receipts from Z. 

With the material should come a card, made out by the stock 
clerk, so that all the storekeeper has to do is to verify the card 
and punch it " Received." Should no card have come and the 
emergency require the immediate delivery of the material, the 
storekeeper should make out the card himself. In such a case 
he should specify on each card the number of the package from 
which it was taken, and on one of the lot of cards representing 
the contents of each package, will give the weight, marks, etc., 
of the package as provided for in the stock section. In such a 
case he should have the Commanding Officer's punch-mark in 
the L. S. section before he punches the card himself; or it should 
certainly be submitted to the Commanding Officer before being 
acted on by the stock clerk. See page 174. 

Should the storekeeper be so directed, he may immediately issue 
the material to a foreman by punching " Issued " and sending the 
card to him with the stores (case 19). If the foreman wishes to 
hold the material in charge he will simply punch " Received " and 
return the card to the storekeeper after indicating on it to what 
order the material is to be charged ; but if he requires it for imme- 
diate consumption, he will also punch it " Issued." 

Such involved cases, though always required under the existing 
system, would under that proposed be comparatively rare. The 
foreman in case 19 would simply receive the stores himself, and 
the storekeeper's return would not be burdened by the entries, 
since he would know nothing of them. Case 19 represents a 
direct purchase by the Commanding Officer, without previous 
requisition. See page 174. 

Case 20 represents a requisition by a foreman for a special pur- 
pose. While the requisition is approved, the purpose is dis- 
approved, and the material is bought for store. The storekeeper 
acts as in case 18, except that, as the material is not to be used 
on any shop-order, he crosses the number out at the time he 
punches the card. This is sufficiently explained by the order on 
the back, directing its receipt by W. 



INTERNAL RELATIONS. 



223 



CASE XVIII. 
Receiving Material from another Arsenal for Store. 



MATERIAL O^IE^ID. 

Frankford Arsenal, f.^Jl.T-J.??-? (/•) 

Receipts and issues from, Qj.(s.) to ^^.{s.) to to 



Per ABSTRACT, 



S^.(s.c) 



VOUCHER, 



4$3 



QUANTITY. 



Class. 
6(s.) 



NAME. 



Condition. 



No. Unit. 

Assumed. 



SO 



ficd-. (s. ) 



Actual. 



Price per unit. 

AMOUNT. 



N. B. Make but one entry on each card. 



0tiiucd, jAzmg/ieia. JTo invoice. 

(,.) 



CHARGE TO 



S-O. 



Object. 



N. 



CREDIT TO 



S-O. 



Object. 



KIND. C gfieat;(s. s ) 



NO. 



WEIGHT, Lbs. StO 



MEASURE, Ft. 



<£f. 0. 



Received from, or sent to 

Vl/ancocovei QhatiacK*. 
(s.) 



N. 



REC'D 
BY 



Foremen punch here. 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. 



Storekeepers punch here. 



AUTHORITY, 



224 



PROPOSED SYSTEM. 



ULl 

I— 



CCL 
CD 



CD 

tz 

CO 

ZD 
CD 1 

UJ 



p-f 
o 

Ph 



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N N 



03 

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W 



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fi 

<1 
D 

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HI 

ft" 


H 

05 ■ 

o i 

"• 



d © 



I 



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£ s 



o 


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H 


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o 


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5- 


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00 


c5 



N 



es 


1 


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i 


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t 


1 


W 














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1 




1 




1 




fcd 














W 








£3 






)4 


1 


■ 


' 


5 


1 


(2 


O 








fc* 




p< 


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o 






w 


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w 


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si 
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o 

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•wawaaod dOHS 



H 

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to 


1 


© 


O 


w 


£ 


H 


© 


t/3 


•1 

1 



INTERNAL RELATIONS. 



225 



CASE XIX. 
Receiving Purchases into Store for Issue to Current Service (to be held in ch'ge). 



MATERIAL CAIE^ID. 

Frankford Arsenal, £!i!LlTJ.§.?iL.('Jr.J 



Receipts and issues from, Q? (s.) to °M^.{s.) to S{s.) 



to 



Per ABSTRACT, 


<&.{s.c.) 


6{s.c.) 


£.{s.c.) 




VOUCHER, 


2/$(s.c.) 








QUANTITY. 


Class. 


NAME. 


Condition. 



No. Unit. 

Assumed. 



Us.) 



Actual. 



Price per unit. 

I 40(s.) 
AMOUNT. 

&0 \00(c.c.) 



N. B. Make but one entry on each card. 
^tfovdon a cnoice ateet, /fy X ^3. 



CHARGE TO 



S-O. 



2/3 



C. 



sr 



Object. 



&. 



3/ 



N. 



3/3 



CREDIT TO 



S-O. 



c. 



Object. 



N. 



KIND. 



WO. 



WEIGHT, Lbs. 



MEASURE, Ft. 



Received from, or sent to 



REO'D 
BY 



Foremen punch here. X 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. 



Storekeepers punch here. 



AUTH ORITY, 



CO 



226 



PROPOSED SYSTEM. 







S? 






o 


1 






-=c 




D 


or 




< 


LU 






h- 






«=c 






S 


S-l 




cd 

CZ> 


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LU 






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cr> 






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s 
LU 


B 


W 


rv- 


© 


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p-l 


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Mh 


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5 

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■5 r- 






& 

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. id 

H 

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CD 








ss 


, 




u; 






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k 


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« 




M 


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£ s 



IW 


o 


Z 


«* 


W 




S>5 


N 


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n 


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M M M M ™ 

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a 2 



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•M3I\[aHOd[ dOHS BQ 



i— I at 



INTERNAL RELATIONS. 



227 



CASE XX. 
Approval in Part of Requisition. 











Frankford Arsenal, MAR 17 1883 


I 


Receipts and issues from, OS. (s. ) to i ^ / ".(s.) to 


to 




Per ABSTRACT, 


«(«.) 








VOUCHER, 


4$S 








QUANTITY. 


Class. 


NAME. 


Condition. 


No. 

Assurr 

so 

Actu 
520 
Price pei 

AMOl 

26 


Unit. 

ed. 

dwt. (s. ) 

x\. 

unit. 
5(s.c.) 

'NT. 
00(cc.) 


N. B. Make but one entry on each card. 
£ruze /icate gout foz gttama a-tvoid nanaie<t- 


CHARGE TO 


CREDIT TO 


S-O. 


c. 


Object. 


N. 


S-O. 


C. 


Object. 


N. 


973 


2(101) 


















P 

A 

K 
A 
(J 
E 


KIND. 


Received from, or sent to 


NO. 


WEIGHT, Lbs. 


MEASURE, Ft. 


REC'D 
BY 


Foremen punch here. 
Storekeepers punch here. 


ISSUED 
BY 


Foremen punch here. 


Storekeepers punch here. 


AUTHORITY, CO 



228 



PROPOSED SYSTEM. 



CD 



CD 
CO 

o» 

u-i 



O 

Ph 



81 



o 

p-l 

Ph 



X ♦ 










^ 1 






§^| 




o 








$ ! 




$8 


«s| 


p 


i 








1 






H 



<l 
o 

H 

p,:: 


ffl 

ti 

t> 





i 



■4 

-* V 



&.S 



14 



£ s 



M H M M ^ 
O O O O • 

Ul ^O N CO B 



(=4 




w 








w 




M 


ta 




S* 








ta 




w 


9 




9 








(x 


• 


« 


pi 




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(4 
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o 

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u 

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Pi 
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w 

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9 


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w 


u 


w 



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■ 


n 


fc 




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w 


H 


5 


u 


< 


<J 


<! 


o 


rt 


U 


»i 



'Mawaaod dOHS 



2 3 o PROPOSED SYSTEM. 

Case 2 1 . — Storekeeper's Issue to Z. 

Suppose an order of supplies to arrive, directing the issue of 
certain stores. The Commanding Officer sends it to the Ordnance 
Storekeeper and from him it goes to the stock clerk. The latter 
makes out one card for every item on the order of supplies, as 
follows : 

He fills the title space, except the date ; also the spaces for ab- 
stract, voucher, class, quantity, name, address, and in " authority" 
gives the number and date of the order of supplies. 

Inasmuch as all these entries, except those for the class, quantity, 
unit and name of the material, are alike for each invoice, if the 
number of entries on the invoice should justify it, they should be 
printed in by rubber stamps, the electric pen or cyclostylic stencil, 
or by some other permanent process. 

The cards being returned to the Ordnance Storekeeper with the 
original order, the latter may either submit them to the Com- 
manding Officer for the " authority " to be punched ; or, prefer- 
ably, relying on the authority implied in the transfer of the original 
order, the Ordnance Storekeeper may do this himself. 

If the order should call for more items of one kind than one 
box will hold, the packer should make out blank cards for each 
box. Thus, suppose that 100 halters are ordered to be issued, 
and that it is found advisable to divide them among five boxes, 
containing other stores besides. Such a case is by no means 
improbable, in packing the large, irregularly shaped assortment 
of the cavalry supply table, when sent over roads where freighting 
is expensive and room must be economized. 

In such a case, the packer would make out five cards, each one 
giving the number of halters the box it represented contained. 
These cards would be punched by whoever inspected the boxes, 
and the original card, unpunched, would be returned to the stock 
clerk with the others. He would destroy this card after seeing 
that the 100 halters ordered issued were fully accounted for on 
the five punched cards. These last would form the basis of his 
accounts. 

So, in receiving or issuing large quantities of miscellaneous 



INTERNAL RELATIONS. 



231 



CASE XXI. 
Issuing from Store to the Army. 



MATERIAL OAHD. 

Frankfokd Arsenal, M^5...17...?.??.?.... (s.) 



Receipts and issues from, <ytf&.{s.) to Qp.{s.) to 



Per ABSTRACT, 



4.{s.C.) 



VOUCHER, 



(s.C.) 



QUANTITY. 



Class. 
$.(s.c.) 



NAME. 



Condition. 



No. Unit. 

Assumed. 



25 



Actual. 



?.(*.) 



25,000 



fec.{s.c.) 



Price per unit. 



AMOUNT. 



N. B. Make but one entry on each card. 
0&t/te vaib caitiidaed, moaei 4o8f. 



CHARGE TO 



S-O. 



C. 



Object. 



N. 



CREDIT TO 



S-O. 



Object. 



N. 



KIND. ^W*.(j.) 



NO. 4$ 4S(s.) 



WT.,Lbs. 40$ ea\s.) 



Received from, or sent to 

<&•£/. <&. C& e £™, St. St. £>., 



MEASURE, Ft. 



REC'D 
BY 



Foremen punch here. 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. 



Storekeepers punch here. 



AUTHORITY, 



CO 



if. 4763 ; 4$$5.(s.c.) 



232 PROPOSED SYSTEM. 

stores, as when an ordnance establishment is broken up, the con- 
tents of each box or other package would be represented by the 
cards made out as the articles were put in, keeping as far as pos- 
sible those of the same name together in the same box. Thus, 
box No. n might contain 23 halters, 18 stirrups, 2 carbines made 
out on three cards ; if there should be found room in it for 2 
more halters, a separate card for 2 halters would make all right ; 
or the number on the first card might be altered from 23 to 25. 
So in case some of the halters are taken out, to make room for 
other stores. 

The top card of the lot or pile representing the contents of 
each box is to be marked in the package space with the kind of 
package, its weight and its measure if the shipment requires it. 

These cards, going to the stock clerk, may be sorted first by 
packages, so as to show the actual contents of each package for 
the quartermaster's invoice, and then by items, bringing all the 
halters, carbines, etc., together for entry on the invoices and the 
classified journal slips to be described. 

The value of such a plan will be appreciated by any one who 
has had to break up arsenals or depots, or to receive their con- 
tents. I have in mind such a case, embracing 693 items, 1,677,- 
486 articles in 2,052 packages, which required about four months 
for its settlement at the receiving end only. Had there been no 
list or book, with its entries scattered over it and constantly over- 
running, altered or erased, to confine the work to one man, 
twenty men might have been set to counting, each having before 
him one package at a time, the contents of which he would 
enter as described on cards ; a separate card for every separate 
name comprised in the contents of the package. The chief 
packer would have compared the cards with the contents of the 
boxes as the latter were repacked and would have punched them 
if correct. Making out correct invoices or receipts would then 
have been an easy matter. 

In cases of issue the Commanding Officer's punch-mark should 
not precede the packing. If great particularity were required, 
the packer might punch the L. S. section to attest the packing 
of the stores and defer punching " Issued " until he had received 



INTERNAL RELATIONS. 233 

the Commanding Officer's warrant in the usual way; or the 
packer might punch only in the L. S. section, and the inspector 
or the Ordnance Storekeeper punch " Issued." A variety of 
such methods are possible. 

It is not required that each box shall have one card ; stores like 
ammunition, complete sets of harness, equipments, Gatling guns, 
reloading tools, etc., in original packages, may be lumped together 
on single cards. But when the set is broken, it would probably 
be better to make out a separate card for each item, so that the 
requirements of paragraph 13, Property Regulations, which 
demand that all such items be accounted for separately, be com- 
plied with. In such matters a certain amount of discretion will 
have to be exercised, though as a general rule it may be said that 
all attempts to " cut corners " by calling in gross for stores 
accounted for in detail, must result in increased clerical work 
based upon more or less fugitive and unsatisfactory memoranda. 



234 PROPOSED SYSTEM. 

Cases 22, 23, 24, 25. — Issuing on Requisitions. 

The requisition space may be used by the Ordnance Store- 
keeper in getting material from Z to complete the issue. This 
would be particularly useful at a place like Benicia Arsenal, where, 
on a single requisition, supplies for the field have often to be pro- 
cured from the following sources : 

1. By direct issue from store; 

2. By fabrication in the workshop; 

3. By purchase; 

4. By receipt from Eastern arsenals. 

Having a stock ledger which correctly shows from day to day 
the amount of material of every kind on hand, the first two cases 
would be indicated by the stock clerk writing either " from store," 
or " fabrication " under the words " to be received or issued by." 

The packer would then know that the first lot could be sent off 
immediately, while the second would have to wait till the stores 
were made. The third and fourth cases would be indicated on 
the upper spaces in the usual way for requisitions ; the Ordnance 
Storekeeper punching instead of the officer in charge. The card 
thus matches into both parts of the administration of the post. 

The packer would sort his cards according to the sources of 
supply, so that, like the order tickets described page 146, all cards 
in hand would represent unfinished business, and would carry 
their own explanation to any inquirer, however unfamiliar with 
the history of the requisition. When stores arrived after purchase, 
manufacture, or receipt from other arsenals, each lot would have 
its billet, showing for whom it was intended : as it now is, this is 
largely a matter of memory; why mistakes are so infrequent, can 
only be explained by the comparative smallness of the transactions 
and the long experience of the warehousemen, for delays of months 
often occur between the first and the last issues on a requisition. 

In punching " Issued " on cards representing issues after fab- 
rication, the storekeeper should be careful to punch only " re- 
ceived " on the separate card on which the foreman issues the 
fabrication to store. As in every other case, he has only to punch 
according to the facts to have his card right. 



INTERNAL RELATIONS. 



235 



CASE XXII. 
Issuing from Store on Requisition. — /. Material on Hand. 



Frankford Arsenal, 5!!^!L1U.??™ (*•) 

Receipts and issues from, ( W.{s.c.) to Q&.{s.c.)to to 



Per ABSTRACT. 



VOUCHER, 



{s.c.) 



{s.c.) 



QUANTITY. 



Class. 
6. {s.c.) 



NAME. 



Condition. 



No. Unit. 

Assumed. 



fic.{s.c.) 



Actual. 



Price per unit. 
AMOUNT. 



N. B. Make but one entry on each card. 



{s.c.) 



CHARGE TO 



S-O. 



O. 



Object. 



N. 



CREDIT TO 



S-O. 



Object. 



N. 



KIND. 3foa>.{s.) 



NO. 



WEIGHT, Lbs. 



Received from, or sent to 
Sr oveznw 0/ 'crennduiwinia., 

{s.c.) 



MEASURE, Ft. 



RE CD 
BY 



Foremen punch here. 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. 



Storekeepers punch here. 



AUTHORITY, 



c 



2 3 6 



PROPOSED SYSTEM. 



cc. 



CD 



CD 

CO 

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CZP 
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ti3.Vi3.UOS dOHS M 



INTERNAL RELATIONS. 



237 



CASE XXIII. 
Issuing from Store on Requisition. — 2. After Fabrication. 



MATERIAL GJLttD. 

Frankford Arsenal, A?3..$J*$L...(s.) 



Receipts and issues from, °ff".{s.c.) to Q$.(s.c.) to 



to 



Per ABSTRACT, 


2. (s.c.) 








VOUCHER, 


$(s.c.) 








QUANTITY. 


Class. 
J. (s.c.) 




NAME. 


Condition. 



No. Unit. 

Assumed. 



fic.(s.c.) 



Actual. 



Price per unit. 
AMOUNT. 



N. B. Make but one entry on each card. 

C/fwnaes and toz?wmei6, tuint 4% -fid. awn. 

(s.c.) 



CHARGE TO 



S-O. 



Object. 



N. 



KIND. &ate.(s.) 



NO. 



S(s.) 



WEIGHT, Lbs. M(s.) 



MEASURE, Ft. 



CREDIT TO 



S-O. 



Object. 



Received from, or sent to 



<Vne &oveinoi 0/ Pennsylvania, 

cT&azztJvaian, €/a. 
(s.c.) 



REC'D 
BY 



Foremen punch here. 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. 



Storekeepers punch here. 



N. 



AUTHORITY, 



CO 



2 3 8 



CO 

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PROPOSED SYSTEM. 






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INTERNAL RELATIONS. 239 

CASE XXIV. 
Issuing from Store on Requisition. — 3. After Purchase. 

Frankford Arsenal, MAR 22 1883 ( Sm ) 

Receipts and issues from, Qp.( s - C -) to ( yf".{s.c. , )to Q3.(s.c.) to 



Per ABSTRACT, 



<&.(*.€.) JO- 



VOUCHER, 



99&(s.c.) ${s.c.) 



QUANTITY. 



Class. 



NAME. 



Condition. 



No. Unit. 

Assumed. 



/%t.{s.c.) 



Actual. 



Price per unit. 
AMOUNT. 



N. B. Make but one entry on each card. 



(s.c.) 



CHARGE TO 



S-O. O. 



Object. 



N. 



CREDIT TO 



S-O. 



Object. 



N. 



KIND. gftox.{s.) 



NO. 



2{s.) 



WEIGHT, Lbs. 5(s.) 



MEASURE, Ft. 



Received from, or sent to 
<_y ne 6/ oveznoz 0/ 0^6nn4-uwanuz t 

(s.c.) 



RE CD 
BY 



Foremen punch here. 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. 



Storekeepers punch here. 



AUTHORITY, 



c 



240 



PROPOSED SYSTEM. 



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■NHMaUOi dOHS 63 



INTERNAL RELATIONS. 



241 



CASE XXV. 
Issuing from Store 071 Requisition. — 4. After Receipt from another Arsenal. 



MATERIAL CARD. 

Frankford Arsenal, A?.?...5J.?M....^0 



Receipts and issues from, Q^.{s.c.) to c ?y AJ .{s.c.') to 



to 



Per ABSTRACT, 



VOUCHER, 



QUANTITY. 



3?.(s.c.) 



3<?${s.c.) 



2.(s.c.) 



$(s.c.) 



Class. 
7 



NAME. 



Condition. 



No. Unit. 

Assumed. 



/<? 



Ac.(s.c.) 



Actual. 



Price per unit. 
AMOUNT. 



N. B. Make but one entry on each card. 



<g< 



i?icfiaA. natt. 



(s.c.) 



CHARGE TO 



S-O. 



O. 



Object. 



N. ! 



CREDIT TO 



S-O. 



Object. 



S(s.) 



WEIGHT, Lbs. 



MEASURE, ft. 



Received from, or sent to 



(s.c.) 



N. 



REC'D 
BY 



Foremen punch here. 



Storekeepers punch here. 



ISSUED 
BY 



Foremen punch here. 



Storekeepers punch here. 



AUTHORITY, 



CO 



242 



PROPOSED SYSTEM. 



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CHAPTER XIV. 

DUTIES OF THE STOCK CLERK AND OF THOSE 
RELATED TO HIM IN THE ACCOUNT- 
ABILITY OF PROPERTY. 

Outfit. 

The outfit of the stock clerk consists of the journal and ledger 
slips ; a number of wire letter files ; a set of pigeon holes ; and two 
stamps, one giving automatically consecutive numbers, and the 
other an entry stamp, such as described page 92. 

The slips above mentioned are devised to assist in following the 
official sequence of names in making out the returns before 
described ; the idea is borrowed from the ledger form in use at 
Frarikford Arsenal, devised, as I believe, by Mr. H. T. Fries, the 
stock clerk there. The essential feature of the form here pro- 
posed is to have for every heading a separate slip which can be 
interpolated among others in the very place where the sequence 
requires it. 

To keep the slips together they are not bound, but are strung 
on a stout vertical wire provided with a sufficiently stable base, 
like an ordinary letter file, and with its upper end furnished with 
a stop nut to keep the slips from falling off. 

As many slips as may be desired may be strung on each file ; 
but it would probably be best to file the slips by classes, each 
wire containing only the slips belonging to one class. 

In case a new heading is required, the stop nut is unscrewed, 
the cards above the proper place are lifted off and the new card 
slipped on; the cards being then replaced and the stop nut 
screwed on, the file is ready for service again. 

Tq keep the slips even, the holes for filing are punched at 
a regular distance from the ends. If it were an object to save 
paper, both sides of the slip could be utilized by punching a hole 



244 PROPOSED SYSTEM. 

at each corner of one end, otherwise I would punch but one hole 
in the slip. When one slip is filled, another should be put on 
over it, and so on. 

To make an entry, the upper slips are swung aside, the entry- 
made on the slip exposed, preferably in pencil, to avoid blotting, 
and the slips swung back into place, being confined by a rubber 
band about the outer end if need be. 

To make the slips lie flat while making entries on them it 
would be well to have a cavity in the top of the writing table just 
deep enough to receive the foot of the file. 

Stock Journal and Ledger Slips. 

These are essentially alike ; in each form the column contain- 
ing the quantities received or issued is double, one half of it 
being reserved for the Store return and the other half for the Cur- 
rent Service return. 

The journal is designed to facilitate the entry of material cards, 
and as it forms the first step in their consolidation, it contains all 
the data necessary for their identification. The designation of 
the corresponding abstract by a letter or a number shows whether 
the transaction was a receipt or an issue, and the column in 
which the quantity is entered shows to which return the receipt 
or issue belongs. 

In the ledger these two columns are subdivided, the receipts 
being separated from the issues for each return, and the entries 
presented conveniently for summation and comparison. In 
posting to the ledger the entries are consolidated as far as pos- 
sible according to the abstracts to which they refer. 

Note. — Since the object of the journal is to save filling the ledger unduly ; when 
transactions with material are not frequent, the journal could be dispensed with by 
adding to the ledger the first two columns of the journal and omitting the date. 



INTERNAL RELATIONS. 
PROPOSED JOURNAL SLIP, ( 3 }4" x 10"). 



245 



m 

Cartridges 
Rifle Ball 
Mode*, 1881 


NAME. 




Class. 

/serv. > 
\ttft9. / 

Unit. 

Price. 
2}4c 


1 


Card No. 


Shop-Order. 


' Ja 
< 


u 

V 

3 

> 


Quantities. 


Store. 


c s. 


Brought forward. . 


213 

214 

896 

213 
49 

ti 

767 
214 
214 

49 
107 

704 

213 


6 
E. 
C. 
C. 

5 

B. 
B. 

6 
E. 
B. 
B. 

6 
E. 

5 

5 
B. 

1 
F. 

4 

4 
F. 


"3 

114 

73 


5 

10,000 
10 


40 

1,500 
1,500 

4 
10,000 
10,000 

1,000 

I 
10 

2 

5 
1 
1 

10 

500 

1 

6,000 




< << 








' A 


' C 




< i< 


' 6 


' 7 


< 8 




' q 


'IO 


1 11 


( St 


' 12 


' 13 


' 14 


214 
tt 


< << 








10,015 


3°>5 8 ° 













246 PROPOSED SYSTEM. 

PROPOSED JOURNAL SLIP.— Continued. 



• 

NAME. 




Class. 


• 


Cartridges 




/serv. 


) 


Rifle Ball 




5 

Unit. 




Model, 1881 




pc. 

Price. 












Quantities. 


Card No. 


Shop-Order. 





















.a 
< 


3 



Store. 

10,015 
20 




c. s. 


Brought forward . . 
Ca^f tS 





A. 


183 
2l8 

182 
84 

8 

8 

298 

8 

3 1 




30.580 




' IQ 


213 
a 


C. 
6 

E. 

C. 
1 
2 
2 

C. 
2 

A. 
2 


200 
200 

520 

25,000 

6 
3 
5 
5 

10 
10 




200 




< « 


' 20 










' 23 




' 24 








' 2? 


















35>994 


30,780 








Recapitulation, March 31, 1885. 








A. 
B. 


30 




II,Oo6 








C. 
D. 


725 




1,540 








E. 
F. 


10,010 




205 
6,010 








1 


25,000 




1 








2 


24 












3 
4 
5 
6 


205 




501 

1,507 
10,010 




35.994 


30,780 













INTERNAL RELATIONS. 
PROPOSED LEDGER SLIP, (4" x 10"). 



247 



• 9 

NAME. Class. 

Cartridges \w&.) 
Rifle Ball 8 

Unit. 

Model, 1881 pc. 

Price. 
2\C. 


Date, 1885. 


en 

< 


3 
O 
> 


Store Return. 


C. S Return. 


Received. 


Issued. 


Received. 


Issued. 


Brought forward.. 
March 31 


"a." 

(6 

C. 

a 
a 

E. 

1 

2 
B. 
C 

E. 
F. 

1 

4 

5 

6 


183 

318 
2l8 
298 
182 

84 

8 

"3 

114 


l8,000 

20 

IO 

200 

5 

520 

10,010 


25,000 
24 

205 


600 

II,006 

40 

1,500 

205 

6,OIO 


I 

SOI 

1,507 

IO,OIO 




28,765 
3.53 6 


25,229 


I9.3 6 I 
7,342 


12,019 


Balances carried '_, 


forward 


Gross Balance, i( 
Car 


),878. 

ried forward 



248 PROPOSED SYSTEM. 

Marnier of Entering Material Cards on Journal and Ledger Slips. 

Owing to the fact that the final resting place of the greater 
part of the cards must be with the cost clerk, so that the cost of 
the elements of each completed order may always be conveniently 
analyzed, it is necessary for the stock clerk to take note of them 
as they pass through his hands in such a manner as to lead to 
their ready combination on the returns. And since the individual 
entries made from the cards thus have their identity merged in 
the general result, in order to verify the entries by the Stock 
Clerk, it is arranged that each card, before being entered on the 
journal, shall receive a consecutive number by which it may be 
found among the other cards having the same shop-order num- 
ber in the hands of the cost clerk. To show in what group of 
cards it may be found, the journal slip has a column to contain 
the number of the shop-order to which the material is charged, 
or, if not charged to any order, to which it is credited. Cards 
with order numbers go to the cost clerk ; those without them are 
kept by the stock clerk, arranged according to their serial 
numbers. 

Therefore the stock clerk should stamp once, with its serial 
number, every card passing before him, whether it is complete 
or not. 

When cards bearing punch-marks in the stock section come to 
him, he goes carefully over them, changing the names, when 
required, to conform to the official nomenclature and inserting in 
the title section the designation of the abstract to which the trans- 
action belongs. When it is supported by a numbered voucher, 
as in abstracts A; C; i;*2; 3, he writes the number of the 
voucher under the designation of the abstract in the place pro- 
vided for it on the card. 

He then sorts the cards according to the nomenclature and 
enters them on the journal slips, making one entry for each punch- 
mark on each card. 

The column in which the quantity should be entered is indi- 
cated by the character in the line above the abstract line ; when 
the designation of the abstract comes under that of a storehouse, 



INTERNAL RELATIONS. 249 

the entry belongs to the store return ; when it is under that of a 
shop or of a fabrication, the entry belongs to the current service 
column ; when it is under Z, the entry belongs to either return, 
according to the circumstances of the case. 

The proper return being thus known, the designation of the 
abstract indicates whether it is a receipt or an issue on that 
return and also to what class of receipts or issues it belongs. The 
story is fully told and with the fewest words. The card should 
then be stamped " Entered by stock clerk," and, if bearing a 
shop-order number, should be sent to the cost clerk unless previ- 
ously needed by the pay clerk, as described page 260. 

Posting to the Ledger. 

This is done by adding up the quantities belonging to each 
abstract on each return and entering the totals in red ink below 
those made in pencil from day to day. They are then ready to 
be carried to the ledger, in which, however, entries belonging to 
abstracts A ; C ; 1 ; 2 ; 3 should be entered in detail with the 
corresponding voucher numbers. This difference in treatment is 
made necessary by the requirement that these abstracts shall 
show the individual vouchers to which their entries pertain. 

The journal and ledger should each be consolidated quarterly, 
or, if desired, at any intermediate time, by simply posting 
the ledger slip to date and making the necessary additions and 
subtractions. The exact amount of material of any kind remain- 
ing on hand may always be ascertained and be verified if required 
by tracing to the very beginning every transaction contributing to 
produce it. 

This is illustrated in the accompanying examples which repre- 
sent the posting in both journal and ledger slips of the cards 
used, as examples in Chapter XIII. To avoid multiplying the 
number of slips these cards are here all supposed to refer to 
the same material. 



250 PROPOSED SYSTEM. 

Principal Papers Combining Cash and Property 
Accountability. 

i. present system. 

We have seen in Chapter V the importance to the present sys- 
tem of the quarterly Abstract of purchases, and have noted some 
of its defects. It was seen that these arise principally from its 
having to combine in one paper such independent evidence as 
that of purchase and of receipt, assuming a simultaneity which 
never exists. 

In order to compile a more satisfactory substitute for this 
abstract from the data given by the material cards, it is necessary 
to examine the principal papers in which material and money are 
both referred to, and also to note what special services are 
required of the cards. 

These papers are : 

1. The certificate of inspection. 

2. The voucher. 

3. The monthly abstract of purchases. 

4. The quarterly abstract of purchases " C." 

5. The monthly abstract of disbursements. 

1. The Certificates of Inspection. 

These are consolidations of various bills received from each 
person or firm since the last payment. They are designed to 
show the Chief of Ordnance that the material, the purchase of 
which he is asked to authorize, has actually been received and is 
of good quality. They are generally made out monthly or 
oftener. When returned to the Commanding Officer, approved, 
vouchers in duplicate are made out as follows : 

2. The Vouchers. 

The purchase voucher is a complete statement of a purchase, 
with the names of the articles purchased, classified according to 
the appropriations from which payable. Under each appropria- 
tion the names should be arranged according to the official 
nomenclature. 



INTERNAL RELATIONS. 251 

Certificate of Inspection. Present Form {%%," x 14"). 
Certificate No. , on contract* of _ , 188 . 

The United States Ordnance Department, Dr. 

To John Doe. 



Date. 




Dollars. 


Cts. 




Total 


TTJTTj $ 













I hereby certify that I have inspected and accepted the above-named 

property furnished by , under contract with 

dated , 188 . 

And I further certify that the said property has been inspected 
according to the Regulations established by the Ordnance Depart- 
ment for the inspection of „ , before its reception 

for the Service of the United States; that it is of good quality, 
and is in all respects conformable to the requirements of the contract. 

Given under my hand at this day of , 188 . 

Approved : 

E. S. J., 

Assistant Inspector. 
O. E. M., 

Captain of Ordnance, Inspector. 

Received at , this day of. , 188 , the 

above-named property. 

D. J. Y., 

Ordnance Storekeeper. 

I approve the foregoing, and certify the above account in favor of 

for Tw dollars to be 

correct and just. 

A. M., 

Major of Ordnance, 

Commanding. 

* A similar form is used for purchases not by contract. 



252 



PROPOSED SYSTEM. 



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8 



INTERNAL RELATIONS. 253 

3. The Monthly Abstract of Purchases. 

This is a single abstract containing a list of the articles pur- 
chased during the past month, consolidated by names and classified 
according to the nomenclature. The amounts paid are extended 
conveniently for summation. 

This paper has apparently a two-fold object : first, to consoli- 
date the amounts disbursed for purchases; and second, to enable, 
the Chief of Ordnance to compare readily the price paid for the 
same articles at different arsenals. 

The voucher numbers in the margin are only for casual refer- 
ence to the vouchers from which the items are derived; they 
serve no connected purpose. The same remark is true as to the 
" purposes " for which room is made. The recapitulation of the 
amounts at the end of the paper logically belongs to the abstract 
of disbursements, and has nothing to' do with the functions of 
this abstract. See page 255. 



254 



PROPOSED SYSTEM. 



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INTERNAL RELATIONS. 255 

4. The Quarterly Abstract of Purchases. 

This is a double abstract, see page 42, containing a serial 
list of vouchers on which purchases have been made, with the 
articles purchased on each voucher arranged under headings 
furnished by the official nomenclature. 

This paper is not compiled, as might be imagined, from the cor- 
responding monthly abstracts, but from the individual vouchers. 
It affords the means of accounting for the purchases as receipts 
on the property return. 

5. The Monthly Abstract of Disbursements. 

This is a purely cash paper, in the form of a double abstract, 
containing a list of all vouchers paid during the month, both for 
purchases and services, with the amounts paid on each voucher, 
distributed under the heads of the appropriations to which they 
belong. The agencies are the vouchers arranged serially and 
accompanied by a synoptical statement of their contents. This 
synopsis is only useful as a guide to the general correctness of 
the distribution of the charges ; it can serve no connected pur- 
pose. See Chap. XV. 

Note. — It will be observed that each of the last three abstracts requires the over- 
hauling of every individual voucher relating to purchases during the period to which 
the abstract belongs. No means seem to have been provided for their progressive 
consolidation, but the whole work has to be done over anew for every one of the 
papers. 



256 PROPOSED SYSTEM. 

Principal Papers Combining Cash and Property 
Accountability — continued. 

II. PROPOSED system. 

1. The Certificate of Inspection. 

As now made. 

2. The Voucher. 

As now made. 

3. The Monthly Abstract of Purchases. 

CRITICISM OF PRESENT FORM. 

For what is called a cash paper, the classification of the prop- 
erty purchased is, except for the minor reason given, page 253, a 
waste of time. Difficult work of this kind should not be required, 
except as tending to further consolidation. This is not here the 
case, since the quarterly abstract (4) requires a return to the 
elementary vouchers from which the monthly paper was originally 
compiled. 

The place of purchase given on the voucher needs repetition 
no more than does the name of the creditor, which is not re- 
peated. The same remark applies to the " purpose," which can- 
not always be definitely expressed, and which, were it otherwise, 
would prevent consolidation, except of purchases for a common 
object. 

For a cash paper, which this is said to be, it seems strange 
that it makes no reference to the principal common feature in 
the purchases which it consolidates ; viz., the appropriation out 
of which they have been made. 

Finally, the whole paper seems useless ; it has nothing to do 
with the property accountability ; and could be dropped from the 
cash accountability without being missed. 

REMEDY PROPOSED. 

(«.) Make the monthly abstract of purchases a double abstract 
precisely similar in form to the quarterly paper, except that on 



INTERNAL RELATIONS. 257 

the right should be a space for each appropriation under which 
purchases are made. Adding up the articles consolidates the 
property ; adding up the amounts consolidates the cash. See 
form proposed, page 258. 

4. The Quarterly Abstract of Purchases. 

(b.) Replace the quarterly abstract of purchases now made by 
a new double abstract, C, which would become the " Abstract of 
articles received by purchase." The agencies would be a serial 
list of the fly bills received from public creditors ; the articles 
received would be arranged under the headings given by the 
nomenclature, precisely as is now done with the quarterly abstract. 
The only difference would be in the agencies, which would 
depend upon actual receipts without regard to whether they had 
yet been paid for or not. 

(c.) Consolidate quarterly or annually the footings of the 
monthly abstracts and compare their aggregate with that of the 
consolidated abstracts C. Differences would be explained by an 
abstract of articles received but not paid for. I should prefer this 
consolidation to be made annually, because, since purchases must 
always be received before they are paid for, abstract C would be 
always ahead throughout the year, until its expiration compelled 
a settlement of all accounts. 

5. The Abstract of Disbursements. 

Transfer to this abstract on one line the footings under each 
appropriation on the proposed monthly abstract of purchases, as 
is now done with the footings on the return of hired men. 

This would be logical and labor-saving, and would tend to 
reduce the abstract to a two-line paper, one line for services and 
the other for material, to which two headings all expenditures can 
be definitely referred. 

ADVANTAGES. 

1. The consolidation would be progressive, and work need not 
be done twice and even three times over, as is now required. 

2. Detailed information would be given by papers of the proper 



2 5 8 



PROPOSED SYSTEM. 



Proposed Monthly Abstract of Purchases at Watervhet Arsenal 


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INTERNAL RELATIONS. 259 

lower grade, and would not embarrass the preparation or com- 
prehension of more concentrated statements. 

3. On the proposed monthly abstract of purchases would hinge 
the property and money accountability of the arsenal, without pre- 
venting the independent treatment of these two accountabilities ; 
the former on abstract C, made up without regard to values, and 
the latter on the abstract of disbursements, made up without re- 
gard to quantities. 

The credit taken by the paymaster for money spent in purchases 
would be balanced by the accountability required of the store- 
keeper for the articles purchased, and this would be traced down, 
as elsewhere provided, to the very shop- orders on which the 
material was expended, just as the analysis of the time book (Chap. 
XV) makes the credit to the paymaster a charge to the shop- 
order on which the labor was most probably employed. The 
circle would be complete. 

It will appear that the quarterly abstract of purchases C will 
have lost its character as a combination tool, making the evidence 
of receipt depend upon that of purchase. We may now treat the 
two questions independently, since the essential point in one case 
is to charge the material to the storekeeper as soon as it is received, 
from whatever source and under whatever circumstances it may 
have come; and in the other case to credit the purchase money 
to the paymaster in consideration of the equivalent value the 
government has received through its other agent, the storekeeper. 

What the storekeeper needs is evidence that he has charged 
himself with all that was sent him ; what the paymaster needs is 
evidence that the storekeeper was charged with the articles with 
the money value of which he is credited. 

What the government needs is evidence that the articles for 
which it pays have actually been received and will be accounted 
for. This it gets by seeing, 1st, that what it pays for is accounted 
for: this comes from annually comparing the monthly abstracts 
with abstract C ; 2d, that what is accounted for is what was re- 
ceived : this comes from comparing the bills or invoices from 
outside consignors with what is taken up on abstract C. Thus 
its own necessities and those of its two agents are satisfied. 



260 PROPOSED SYSTEM. 



Proposed Method of Compiling Principal Cash and 
Property Papers from Material Cards. 

persons. 
There are three clerks involved ; named in the order in which 
the cards generally reach them for entry, they are : 
i. The cost clerk; 

2. The stock clerk; 

3. The pay clerk. 

(The pay clerk is generally the chief clerk, or the cash clerk ; 
but as the latter title might be confused with that of the cost clerk, 

1 prefer to use the title given in Chapter VIII.) 

1. The Cost Clerk. 

The cost clerk should receive daily all cards concerning him, 
and after entering their consolidated values on the cost sheet, 
should send those containing punch-marks in the stock section to 
the stock clerk, and file away all others as explained in Chapter XV. 

2 and 3. The Stock and Pay Clerks. 

The stock clerk should enter the cards as soon as possible on 
the journal slips and send to the pay clerk those belonging to 
abstract C, with the fly bills received from the creditors. Cards 
should be stamped "entered" after their contents have been 
transferred to the journal, and those containing a charge or credit 
to a shop-order should be returned to the cost clerk, unless they 
belong to abstract C, when they are sent to the pay clerk, as above 
provided. Those not sent to either of the two other clerks should 
be filed away by the stock clerk according to their serial numbers. 

PROCESS OF COMPILING. 

I. Certificates of Inspection. 

Let the pay clerk sort the cards received from the stock clerk 
according to firm names, and sort the cards in each firm name 
according to the nomenclature. Then he can compile the cer- 
tificate by simply copying off the cards, consolidating materials 



INTERNAL RELATIONS. 261 

of the same name. The prices would be given by the fly bills 
unless otherwise established. 

It is a moot question as to who should be the assistant inspector 
and the inspector required by the form to certify as to the quantity 
and quality of the materials enumerated. Inasmuch as I can find 
in neither the Regulations nor in orders anything about inspectors 
for arsenal purposes, except for coal, I am led to hope that the 
signature of the principal receiving officer may be held conclusive. 
Under this supposition the certificates should be signed by the 
Ordnance Storekeeper or by the Executive Officer, depending 
upon the return on which the material was received. The cards, 
the registered acts of these officers or of their subordinates, would 
show precisely who was responsible for the material accepted. 

The certificates, the fly bills and the cards would then go to 
the Commanding Officer, who would be able to see for himself, 
before signing the certificate, that the rights of both the creditor 
and the government had been protected. 

To prevent the same card from being used twice in making out 
certificates, it might be well for the Commanding Officer to have 
the cards stamped after comparing them. 

2. Compiling Vouchers. 

The pay clerk should sort each batch bearing the name of the 
same creditor according to appropriations. The cards under each 
appropriation being then sorted according to the nomenclature, 
would give the voucher form, to be completed by adding the 
prices given by the certificate of inspection. When the voucher 
has been prepared the clerk should stamp the corresponding 
cards "Entered on voucher No. , (month), 188 ." 

3. Compiling the Monthly Abstracts of Purchases. 

After the cards have been entered on the vouchers, they should 
all be sorted according to nomenclature. This may be easily 
done by interpolating cards relating to the same material and 
bearing the same voucher number among the cards previously 
sorted. Copying the names gives the headings sought in their 
proper order, and the abstract may be compiled vertically. See 



262 PROPOSED SYSTEM. 

page 265. By comparing it afterwards with the vouchers the 
prices and amounts may be filled in, and the work be generally 
verified. 

The cards should then be returned to the cost clerk for file. 
In the event of his having needed any of those in the hands of 
the pay clerk, he knows exactly where to look for them, for the 
name of the material gives the journal slip ; this, the name of the 
voucher to abstract C (see next section) ; and this, the name of 
the creditor in whose file the card will be found. 

4. Compiling Abstract C. 

When a fly bill is received from a public creditor the stock clerk 
gives it a serial number and copies it into a register, see page 263. 
This number is the voucher number for the cards supporting the 
bill, and the register is the retained copy of the vouchers to 
abstract C. 

Differences between names and quantities billed and those re- 
ceived are plainly shown on both original bill and register. 
By comparing these now and then with the cards a proper check 
on the necessary freedom of the stock clerk may be established. 

The original fly bill goes with the cards supporting it to the 
pay clerk, who, after making out the monthly abstract of purchases, 
returns it to the stock clerk to be used as a voucher to abstract 
C. The preparation of this abstract is not delayed until the return 
of the fly bill, since the abstract can be more easily compiled 
from the data of the journal than from the fly bills themselves. 

Notes. — To pass from the individual cash vouchers to the individual property vouch- 
ers, the pay clerk should note on each the other's corresponding numbers. Then, 
vouchers to abstract C not referred to any cash voucher would be those of property 
received, but not paid for, and the resulting outstanding indebtedness would appear 
from a simple inspection of the register of fly bills. 

, Incidentally, it will appear that the material cards in the hands of the clerks act very 
much as has been said of the order tickets in the shops, and of the material cards in 
the storehouse. See pages 147, 234. 

The total indebtedness can at any moment be readily determined; for the cards 
in the hands of the stock clerk awaiting arrival represent material ordered, but not 
received, and those in the hands of the pay clerk represent material received, divided 
into two categories, paid and unpaid. They should be kept in separate pigeon holes. 

One great advantage following the use of the fly bills as vouchers to abstract C is 
the readiness with which their serial numbers are given, and the help which this feature 
affords to the progressive preparation of the abstract. Otherwise, one has to wait until 



INTERNAL RELATIONS. 



263 







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264 PROPOSED SYSTEM. 

the voucher is paid before knowing what number to give it on the property papers ; 
and even when the proper number is known, nothing can be done toward preparing the 
abstract until all the vouchers, giving the names upon the serial arrangement of which 
the abstract depends, have been completed. 

5. Compiling Abstract 5 (of Expenditures). 

This, which is the only double abstract unsupported by num- 
bered vouchers, requires special, treatment depending on the 
form in which it may be rendered in future. \ 

It will be remembered, page 53, that its present arrangement 
is faulty in that it is indeterminate and groups together several 
inconsistent agencies. 

Three courses seem open : 

First, to dispense with its double form and make it a simple 

classified list of stores expended, i. e., material, the name of which 

has been changed. 

Note. — According to the system proposed, stores issued to current service are no 
longer considered as necessarily expended. 

Second, instead of the present arbitrary subdivision of the 
objects of expenditure, to make one depending on the standing 
shop-orders of the post as indicated on the material cards report- 
ing the expenditure. These would suffice for a classification of 
all expenditures not chargeable to special fabrications, which last 
would be reported in bulk on this abstract beneath the standing 
shop-order list as " fabrications." 

Third, if it should be thought worth while to keep the present 
system, to designate the line on abstract 5, to which the entry 
belongs, in the voucher column of the ledger slip ; thus, miscel- 
laneous expenditures for the manufacture of small arm ammunition 
would be designated in the voucher column of the ledger by the 
number 2. See page 46. But this course would depend for its 
exactness, as does the present one, upon the judgment of the 
stock clerk, who would then, no more than now, be able to judge 
of the correctness of the entry. The second course appears the 
most homogeneous and the best. 

6. Compiling the Abstracts from the Ledger. 

The ledger slips being already arranged in the order of the 
nomenclature, we seek among them in succession for the desig- 



INTERNAL RELATIONS. 265 

nation of the abstract to be compiled ; the names under which this 
designation occurs being entered on the abstract in order, the 
most difficult part of the work is done. We have just the names 
required, and no more, arranged in their exact order. 

Single abstracts are compiled from the ledger slips by entering 
on them in the sequence of names the total quantities appearing 
on the slips which contain the designation of the abstract com- 
piled. 

But, if it be an abstract with numbered vouchers, we take from 
each ledger slip in succession the quantities relating to each 
voucher, and enter them directly on the abstract on the horizontal 
line corresponding with the voucher number in the margin. It 
will be observed that we work in vertical columns, finishing one 
heading at a time, instead of haying to go from page to page, 
blotting each line before turning the leaf, as is required when car- 
rying the same horizontal line through several consecutive pages. 

A vertical strip of paper with the numbers of the vouchers on 
the edge may be carried from column to column, so as to show the 
exact line reserved for each voucher. 

The work may be checked by reading off the vouchers, follow- 
ing along the corresponding lines to see that the quantities on 
the abstract agree with them. 

The footings of the columns in the double abstracts should also 

agree with the quarterly totals entered in red ink on the ledger as 

before described. 

Note. — In compiling abstracts it is possible that it may be found better to use the 
ledger slips only to give the sequence of names for each abstract, and to fill in the 
abstract in the usual manner. Such a course would permit all entries on the journal 
belonging to the same abstract to be bulked before posting to the ledger, without re- 
gard to the exceptions as to abstracts A, C, I, 2, 3, noted page 248. It is only a 
question as to which course would in the end be found easiest to practice. 

7. Compiling the Returns. 

The subsequent course of the abstracts remains to be determined. 
They may be combined, as now, into two independent returns ; 
or, as has been already suggested, may be consolidated into an 
Arsenal Return resembling the present inventory. 

Whatever course may be desired, means have been provided 
for carrying it out with economy and dispatch. 



CHAPTER XV. 

DUTIES OF THE COST CLERK AND OF THOSE RELATED 
TO HIM IN THE ACCOUNTABILITY FOR VALUES. 

Outfit. 
Stencils. 

After the shop-order has been signed, page 142, the book is 
sent to the cost clerk, who makes out from it the requisite number 
of tickets, including one for himself. In doing this he will be 
assisted by using stencils pricked by the cyclostylic or electric 
pens, which will assure the exact similitude of the order tickets 
and permit their indefinite duplication. 

Racks. 

He has in his office a rack similar to that described page 92, 
in which he classifies the orders according to the appropriations 
from which payable. 

Completed order tickets should be returned through him, that 
he may know when to close the account. 

Sorting Trough. 

Sorting the cards, of which the cost clerk has much to do, will 
be facilitated by using V-shaped troughs suited to the size of the 
cards sorted, in which they will stand with the characteristic side 
exposed. Movable triangular partitions serve to divide the cards 
into the assortment desired. Any number of assistants may be 
at work sorting the same cards at once ; they need only be able 
to read intelligently. 

The summation of quantities may be generally made from the 
cards themselves, particularly from the service cards. This 
carries out one of the main ideas of the present work : to avoid 
all work of computation not forming part of the records. 

Wages Tables. 

In computing the cost of labor, the wages tables shown here- 
with are very convenient. They are in the long run probably 
more accurate than separate computations for individual cases, 



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268 



PROPOSED SYSTEM. 



and take much less time to prepare than any complete tables of 
figures. To find the value of labor, say at $2.75 per day of 8 
hours, for 3 days y\ hours, all that is necessary is to look 
out the given time in the lower line and follow up the correspond- 
ing vertical until it intersects the 2.75 line ; the horizontal passing 
through the intersection gives the amount of wages with an error 
due only to mechanical inaccuracies in ruling. 

The table shown is intended only as a general illustration of a 
principle to be applied for each case as circumstances may re- 
quire. At Benicia Arsenal the following scales were found con- 
venient: The paper was in each case about 18x23 inches, bought 
ruled in tenths of inches in pale blue. This ruling was overlaid 
by dark blue and red lines as indicated below. The general idea 
prompting the use of different scales was, that short jobs would 
generally be those requiring the most exact account. 



Suggested Scales for Wages Tables. 





No. of spaces between 


Scales. 


tfl 


dark blue 
lines. 


1 

red lines. 


Time (horizontal). 


Money (vertical). 


O 

o'g 


vert. 

3 


hor. 

4 


vert. 
12 


hor. 
25 


Divisions. 


Extent. 


Max. rate 
per day for 
which table 
is complete. 


One space equals 


1 


Hours, quarters and 
five-minute inter- 
vals. 


14^ hrs. 


$2.50 


2 cents. 


2 


4 


5 


32 

8 

4 


20 


Days, quarter days, 
hours and quarter 
hours. 


5>£ days. 


$4.00 


10 cents. 


3 


4 
16 


5 

4 


Days and hours. 


22 days. 


$5.00 


50 cents. 


Ex'ple 
in text. 


Days, quarter days, 
hours and half 
hours. 


6 days. 


$4.00 


25 cents. 



INTERNAL RELATIONS. 269 

It will be observed that the use of these tables enables time to 
be kept in very small fractions, as it scarcely gives the cost clerk 
more trouble than if it were kept in large units, say, quarter days 
or hours. This is often a great advantage, particularly when doing 
many small repair jobs, the cost of which, if the time on each seems 
too little to be counted, goes to swell unduly that of some other job. 

I believe that this will go to meet the tendency to closer time 
reckoning, which I have reason to believe exists in workshops 
generally. Some shops get as low in the scale of reckoning as 
the half hour, though formerly nothing less than a day was counted. 

The tables will favor such attempts at accuracy, but with the 
following slight disadvantages : Since the rulings of the table are 
of appreciable thickness and of only approximate accuracy, and 
since values intermediate between the given lines can often only 
be estimated, and may include fractional parts of a cent, it is # 
evident that the aggregate cost of the labor charged to the several 
shop-orders for any one day, when the amounts have been com- 
puted by the tables, may differ from the total cost of labor for the 
same day charged on the pay roll. Though the errors due to 
these inaccuracies will tend to balance each other, there will 
probably always be more or less difference between the footings. 
The error should be corrected by altering the most probable items 
of reported cost, instead of altering the pay roil. It would be 
foolish to restrict one's self to a large time unit for the mere sake 
of accuracy in an immaterial detail ; one too, which, like much of 
the fine-spun figuring of shop accounts, is often founded on un- 
substantial data. For example, of what good can it be to balance 
with arithmetical exactness the cost of jobs on which no provision 
has been made for reporting anything less than an hour's work? 

To make the tables as accurate as possible the oblique lines are 
drawn from hour to hour for each rate instead of joining the 
extreme points by a straight line, as one might naturally do. 

The tables described have been tried at Benicia Arsenal with 
great success ; many men return their time by the quarter hour 
and no trouble is found in reckoning it. When time costs, as it 
sometimes does here, a cent a minute, it seems only right to show 
how that time has been spent as accurately as other considerations 
of economy will permit. 



270 



PROPOSED SYSTEM. 



No 


Time Book and Return of Work done in Machine 

235 Name * Michael Lannigan 






S-O. 


Remarks. 


1 


2 


3 


4 


5 
S 


6 

5 
1 
2 


7 

8 


8 
8 


9 

4 
10 

4 


10 
A. 


n 
8 


12 


r 3 


14 


15 


16 


784 

617 
107 

387 

214 
213 
213 

49 


Primer-drilling machine 




8 


4 
4 


8 
































Piece work, time record. 














































>> 

e 

3 

to 











00 


< 






- 


- 


- 


— 




Time value per day. 




" 


H 


« 


-I- 




*See pp. 157-166. 

t To be inserted in MS. above wherever blank space permits. 



INTERNAL RELATIONS. 



271 



?l l .°t , Frankford Arsenal, d^lL , 1885. 

Occupation T™!™t e L 


17 


18 


IQ 


20 


21 


22 


2 3 


24 


25 


26 


27 


28 


29 


30 


31 


No. of 

d'ys, &c. 




3 
O 

s 
< 


Appropriali'n. 


V = 

Be 

~ ft 
CO 








5 












2^ 

10 pes. 


$2 OO 

p. W. 

75 


$3 °° 

3 00 

3 25 

25 

5° 


A. & E. M. 

O. O-S. 
A. & E. M. 
Ord. Serv. 


D 
D. 
D. 
C. 
C. 

D. 
D. 


5 
5 

3 

1 

3 




7 5° 
1 00 


A. & E. M. 
0. O-S. 




8 


$18 50 































in 

CO 




































00 






App 
Ordnance Service 
Ordnance and Or 
A. &* E. M 


ropriaiio?is . 


t Recapitulation of— 

Statement of Expenditures. 




4 25 


Cs 25 








Ds 


^ 


piS ^ 












































$! 


8 50 





272 PROPOSED SYSTEM. 

DUTIES RELATING TO SERVICE CARDS. 

Time Book, pages 270, 271. 

When the service cards, duly stamped by the foreman, are 
received by the cost clerk, he sorts them first by names if they 
require it, and then by shop-orders, and enters the gross results 
under each shop-order on the time book, form C, Chapter VI. 

Except for piece workers, the time book carries the subdivision 
of the order no further; details of the employment must be 
looked for on the service cards. 

For piece workers the left-hand margin may be ruled, so as to 
show by the symbols C, O., N. the specific operation for which a 
special price is paid. As a guide which may sometimes be use- 
ful, space is given for brief remark as to the nature of the order. 
These will be rarely used after the clerks become accustomed to 
the symbolic nomenclature. 

Piece work is similarly reported except that piece units are 
reported for payment instead of time units. 

On the right is space for reference to the appropriation from 
which the work done is to be paid, and also a column for indi- 
cating the proper subdivision of the statement of expenditures. 
See page 302. 

A page of the time book should be reserved for entering service 
cards relating to services performed outside the arsenal, such as 
traveling expenses, express charges, telegrams, etc. See page 156. 

Cost Sheet, pages 276, 277. 

After entering the time the cost clerk sorts all the cards by 
shop-orders and enters the total value of the services under each 
shop-order opposite its number on the margin of the cost sheet. 
The shop-orders are grouped together according to appropria- 
tions from which payable, and the total for services under each 
appropriation entered separately. See page 278. The cards are 
then filed away in the corresponding pigeon holes until required 
for the analysis described page 292. 

When this has been made, the cards should be tied up into 
numbered bundles and the numbers over the pigeon holes re- 
moved so as to leave them available for other orders. 



INTERNAL RELATIONS. 273 

The cost sheet is a valuable device which I have borrowed from 
Captain Michaelis. It is a sort of morning report of the cost of 
orders up to date. The difference between his plan and mine is 
due to my making but one charge on either the material or 
service cards. I am thus able to shuffle cards belonging to the 
same job together, and to enter their aggregate results directly on 
the cost sheet. By the other plan the charges for labor and 
material had to be consolidated on separate sheets and then com- 
bined on the value sheet. 

Soldier Labor'. 

When soldiers are working in the shops of an arsenal they 
should be rated at the wages as citizens of the same ability 
similarly employed. This will avoid the perplexing differences 
arising in reporting the cost of work done sometimes by enlisted, 
and sometimes by civil labor, when no price is charged for the 
soldier's labor and full price is charged for the civilian's. But 
since the effect of so charging the soldier's time will be to increase 
the aggregate sum charged for labor beyond that actually paid, 
and so lead to discrepancies where strict equivalencies should be 
the rule, the following course is advised : 

After charging the soldier's time to the job, credit the standing 
order for the maintenance of the arsenal and military post with 
the full amount so charged. (Benicia Arsenal, shop-order No. 1, 
and Frankford Arsenal, shop-order No. 215. See page 143.) 

In this way the cost of the work will be kept uniform ; the 
soldier's pride will not be hurt by evidence that his labor is thought 
of no account ; and the one great object toward which the system 
tends, to make the cost of work equal the sum of all the expend- 
itures upon it, will be approached. This idea I also owe to 
Captain Michaelis. 

To assist in carrying it out it would be well to have service 
cards of a different color for enlisted workmen. The peculiar 
conditions of this case make it an exception to the rule else- 
where affirmed, that labor can never be a credit. 
18 



274 PROPOSED SYSTEM. 

DUTIES RELATING TO MATERIAL CARDS. 

Entering on Cost Sheet. 

At the end of the day, or early the next morning, the cost clerk 
should sort the cards received, according to shop-orders to which 
charges are made, sum up their values and enter them on the 
cost sheet. 

Forwarding Cards. 

He should then stamp the cards " Entered by cost clerk," and 
forward all those bearing entries in the stock section to the stock 
clerk, except when they already bear his entry stamp. 

Filing Cards. 

The remaining cards go to the pigeon holes corresponding to 
the orders to which charges or single credits are made. 

Duplicate Cards. 

When a card contains a charge to one order and a credit to 
another, a duplicate card is filed in the pigeon hole to which the 
credit belongs. The duplicate may be printed or marked so as 
to be distinguished from those received in the ordinary course of 
business, and the original should be checked so as to prevent re- 
duplication. The duplicate need only contain the most essential 
parts of the original. 

Reporting Product. 

It has been explained how the product of an order is reported 
on the material card as the order is completed piecemeal, page 
195. Such cards are to be known by being to the credit of the 
order under which the work is done, by having the price in blank, 
and also by referring to fabrication. They are to be filed by 
themselves at the bottom of the pile of cards in each pigeon hole. 
When the job is completed, and its cost is to be reported, they 
show just what it has accomplished. 

It is far safer, and every way better to report in this way the 
product of an order, than to assume that the exact number of 
articles required by the order ticket has been made. It was once 
tried to report product on the order ticket, indicating departures 
from the letter of the order on the back of the ticket. But this 



INTERNAL RELATIONS. 275 

prevented piecemeal deliveries, and was also objectionable in that it 
confused the order simple, and the result of that order, the product 

When products thus reported piecemeal, say parts of harness, 
are afterwards assembled into sets, material cards representing the 
transfer should be made out. 

A note upon the card will call the stock clerk's attention to it, 
so that he will issue on his journal from the corresponding return 
" by transfer " the number of components required to complete 
the set. These he will ascertain from the standard lists, etc. 

This course will permit an immediate record of all fabrications 
to be made without requiring the filling out of a separate card 
for each class of components assembled. 

The contrary course in the present system frequently leads to 
confusion ; as a rule, nothing is reported till all is done, so that 
the progress made in filling an order requires a special effort to 
determine it. Yet this knowledge is constantly required. 

CASH ACCOUNTABILITY. 
We come now to that portion of our trusteeship with which our 
accountability under different appropriations is concerned. See 
pages 34, 36. It is almost impossible to dwell too strongly on 
the idea that the only justification for any expenditure of money 
or material is the execution of the will of Congress as expressed 
by law. The law is generally in the form of an appropriation, the 
conformity with which of every expenditure it is the main object 
of our cash accounts to demonstrate. So that whatever forms 
minor accounts may assume, they are useless for accountability 
unless they tend to combine truly under each appropriation the 
expenses which it authorizes. There is probably no phase of the 
proposed system which illustrates better how such complex re- 
sponsibilities as those imposed by the strict requirements of this 
trusteeship on the one hand, and the unrestricted employment of 
the resources of the arsenal on the other hand, may be easily and 
accurately met. 

The Cost Sheet ; Daily. 

Columns A, B and C are filled by direct summation of the 
cards, sorted by shop-orders to which a charge is made. The 



2^6 



PROPOSED SYSTEM. 



Proposed Daily Cost Sheet for W. at . er . v . ltet ... _ 


Shop- 
order. 


Appropria- 
tion. 


Objects 


Services. 


Material. 


Shop ex- 
penses a 3c. 
per hour. 


Gross cost 


Time 


$ 


c. 


$ 


c. 


$ 


c. 


$ 


c. 


720 

838 

772 
836 
837 
845 
847 


O. &r> OS. 




"3 
10 

625 
8 
3 

A. 


118 

1 


10 

5° 


200 
7 

500 
C. 


00 
*9 

00 


3 
18 

D. 


39 
3° 

75 
24 
09 


321 
8 

175 

500 

4 

1 
E. 


49 
99 


A. &>E.M. 


225,000 friction primers .. 
400,000 short primers 


119 


60 




156 
4 

1 


25 
00 
12 


00 








2 f p. drilling machines. . 


21 








161 


37 




B. 







INTERNAL RELATIONS. 



277 



Arsenal, . 


March 


3 


1884. 








(U." x V\ 








Total 

credits. 


Net cost. 


Per last report. 


To-day. 


Remarks. 


Total cost. 


Balance 
available. 


Total cost. 


Balance 
available. 


$ 


c. 


$ 


c. 


$ 


c. 


$ 


c. 


$ 


c. 


$ 


c 


*n6 

1 
2 
10 

F. 


82 

37 

00 
00 


204 
8 

173 

500 

2 

Cr.8 

G. 


67 

99 

63 
00 
24 

79 


1,079 

300 

20 

595 

H. 


46 
24 

CO 

35 


18,920 
1,699 

11,250 

1,600 
5 

4 
I. 


54 

76 

00 
00 
00 

65 


1,284 
309 

173 
500 
22 

586 
J- 


13 
23 

63 
00 
24 

56 


18,715 
2,690 

11,076 
1,100 

2 

13 

K. 


87 
77 

37 
00 
76 

44 


Remittance $i,ooo„ 

Completed. 

No work done. 

Completed, charges and bal- 
ance transferred to S. O 
213. 



See page 279. 



278 PROPOSED SYSTEM. 

shop-orders should be grouped according to appropriations from 
which payable. 

Service cards relating to large shop-orders should be re-sorted 
according to rates of wages ; the product of each rate by the time 
gives the amount for that rate, and the sum of the times and 
amounts the data for A and B. The cost of services under each 
appropriation should be indicated separately, as in red ink. 

Column D is determined by a fixed percentage of A. See page 
166. E is equal to B plus C plus D ; F is taken from the daily 
credit sheet, which see ; G is equal to E minus F ; H and I, the 
sum of which is equal to the allotment, were entered from the 
last report; J is equal to G plus H ; K is equal to I minus G. 

No charge for shop expenses is made to the standing orders, 
as they are the very source and cause of this expense. 

Charges other than by regular expenditures reported on the 
cards should be explained by remarks. 

When an order is completed, a remark to that effect should be 
made and the order dropped from future cost sheets. Incomplete 
orders should be continued so that those on which no work has 
been done may be determined by mere inspection of the cost 
sheet for the day. 

In the column of remarks should be noted the transfer of the 
cost of a given order to another order. The occasion for this 
will arise when, for the sake of explicitness, a special order is 
given for work which might be done under a standing order, or 
when it becomes expedient to transfer the cost to another appro- 
priation. In the first case suppose order No. 999 to require the 
erecting of certain machinery, say a gas works, the cost of which 
it is desired to know specifically. When completed, the cost is 
ordered pro-rated between orders 219 P and 220 P on the next 
day's report. A remark on each sheet should explain the 
transfer. 



INTERNAL RELATIONS. 279 

The cards belonging to the order transferred should be filed 
separately until needed for the analysis of the order receiving the 
transfer. 

Note. — No attempt is made to analyze the gross cost reported on the cost sheet. 
Its object is only to determine daily balances and to give a bird's-eye view of the work. 

The analysis is an entirely independent matter, and the methods are hereafter 
described which permit it to be done thoroughly. 



28o 



PROPOSED SYSTEM. 









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INTERNAL RELATIONS. 281 

The Credit Sheet ; Daily. 

a. Credits for material. 

After the debit entries have been made on the cost sheet, the 
material cards on which credits appear are shuffled so as to bring 
together all those containing credits to the same shop-order, and 
these are further combined according to the orders to which 
charges were made. These are then entered as shown : the orders 
to which charged, the number of the card and the name of the 
material being given to assist in tracing the card if the entry 
should ever have to be verified. 

b. Credits for shop expenses. 

Shop expenses are credited only to certain designated standing 
orders determined by the character of the order bearing the 
charge. The appropriations to . be charged or credited are 
determined by the numbers of the corresponding shop-orders 
as shown in the example. 

The recapitulation of these amounts determines the balances to 
be entered on the monthly Recovery Record. , 

Proofs. 

The sum of the shop expenses must agree with that given by 
the cost sheet for the same day. 

In -the recapitulation the sum of the total credits and those of 
the Dr. and Cr. entries under appropriations must all three be 
equal to each other. 

The sum of the balances in each column of the recapitulation 
must agree. 

The credits for material cannot be proved. 

The Recovery Record page 285 (proposed). 

. The balances due to or from appropriations as shown by the 
recapitulation on the credit sheet are entered here daily, and the 
resulting monthly balances are distributed according to the man- 
ner explained page 286. 

The " No., etc.," in the blank column refers to the employee on 
whose page of the time book the counter-charge will be found. 
This paper is kept in the cost clerk's office. It may be in book 
form. 



282 PROPOSED SYSTEM. 

The Appropriation Sheet (proposed). 

We have seen that all expenditures of labor and material must 
be charged to some shop-order. By further requiring that all 
shop-orders be referred to some appropriation we make sure that 
all expenditures shall ultimately be directed to the most probable 
appropriation. See also page 284. The cost sheet prevents us 
from overstepping our estimates ; the appropriation sheet per- 
forms the same office for our allotments of appropriations, and 
permits every penny appropriated to be spent deliberately, eco- 
nomically and legally. This is the climax of the system as regards 
cash accountability. 

Remarks. 

As explained page 289, there is a well-defined difference 
between material purchased and that expended ; this sheet takes 
notice only of that just purchased. The expenditure of its value 
is reported on the cost sheet. 

The miscellaneous debits and credits allow for the entry of 
remittances and for the transfer of balances shown by the re- 
capitulation on the daily credit sheet. 

The gross balance on the last day of the month should agree 
with that shown by the abstract of disbursements. 

When services and material previously classed among liabilities 
are paid for, their previous estimated cost should be deducted 
from the next report of liabilities. 

The gross balances and the corresponding totals are entered in 
red ink, so as to prevent their addition while computing the net 
balances given below. 

The amount of services under each appropriation is obtained by 
grouping shop-orders under appropriations as explained page 272. 

The miscellaneous balances are given, one way or the other, by 
the daily credit sheet. 

This paper should be made out by the chief clerk and the pay 
clerk, jointly. The form given is for a daily report, but it may, 
like many of the other papers, be made weekly or monthly, as 
the Commanding Officer may require. 



INTERNAL RELATIONS. 



283 



















% 


O 































13 
















G 
















rt 


m- 














O 




















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284 PROPOSED SYSTEM. 

System of Recoveries (proposed). 
(a.) Recovery of Material. 

We have seen the advantage of holding all material subject to 
expenditure under some shop-order; similar reasons require that 
all material in store shall be held under the appropriation by- 
authority of which it was most probably procured. 

Inasmuch as a due regard for economy and convenience will 
often require the expenditure on one order of material which has 
been bought cheaply, because in large quantities, for another 
purpose under a different appropriation, and since the appropria- 
tion thus borrowed from should have the means of being credited 
with the value of what has been so taken, the following course 
is recommended : 

When material is received into store by purchase, let the store- 
keeper mark it with the designation of the appropriation from 
which it was bought ; this he will find on the back of the card, 
placed there when the material was ordered. When future issues 
of this material are made to foremen, the storekeeper should mark 
the card to the credit of the appropriation from which the material 
was bought. This he will do in the cost section, where by using 
the initials of the appropriation no confusion with the shop-order 
symbols can arise. 

Material which has come into store by fabrication, inventory, 
etc., or has been received by invoice from other posts, should, 
when taken out for current service, be credited to the most probable 
appropriation under disbursement at the arsenal in question. The 
number of such appropriations is generally limited, and little 
trouble will be found in determining the right one. Strictly 
military supplies might be credited to Ordnance Service, and 
materials from Part II to the principal aporooriations disbursed 
in manufactures. 

Note. — When material in current service is similarly taken, the shop-order unaer 
which it has been held will receive a similar credit. In due course this credit will be 
transferred to the proper appropriation, so that in the end the same result will be 
attained as when the material taken from store was directly credited to the appropria- 
tion from which it was bought. All depends upon keeping the orders under their 
corresponding appropriations. 



INTERNAL RELATIONS. 



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286 PROPOSED SYSTEM. 

These credits having been collated on the credit sheet for the, 
day, are consolidated monthly on the Recovery Record, and an 
equivalent value of labor which would be normally charged to the^, 
appropriation receiving the credit is charged to the appropriation 
under which the special work is done. We thus repay, say 
Ordnance Service, for the material which it has contributed to the 
special job by transferring to the special job a portion of the 
charges for labor normally payable out of Ordnance Service. The 
account is squared by a counter-charge for labor rather than for 
material, because a more exact distribution of the amounts may 
thus be made. 

The result of this course will be that the same work will, when- 
ever repeated, be consistent in its cost, whether all of its material 
has to be bought for it, or whether it so happens that it may be 
supplied in whole or in part out of material on hand ; and this 
cost, truly reported, will be that by which the appropriation 
authorizing the expenditure is diminished. The following ex- 
ample illustrates the idea : 

We make an estimate for 100,000 friction primers based upon 
our knowledge of the true cost of previous work of the same kind. 
In setting about the work we find sufficient metal on hand of the 
proper thickness which has become obsolete from a change in the 
model of the cartridge for which it was originally bought. If we 
use this without charging it to the primers they become absurdly 
cheap and their reported cost becomes misleading. If we do 
charge it and do nothing more, the saving is not apparent ; but 
if we apply the saving to relieve the cartridge appropriation, we 
shall have more money for making cartridges, which will be fair. 

It must be remembered that the credit need not diminish the 
reported cost of the cartridges, since questions of cost are inde- 
pendent of appropriations and disbursements. See page 289. 
But we shall be able to make more cartridges at the same price 
for the same appropriation. 

The only alternatives to the course recommended are: 1st, to 
buy specially for every job the material required for it, regardless 
of whether it is already on hand and can be spared for it or not ; 



INTERNAL RELATIONS, 287 

2d, to count material on hand as costing nothing to the appropria- 
tion, making estimates only for supplementary funds for actual 
expenditure. 

The first alternative is cumbersome and would often be extrav- 
agant, and the second is misleading and, when the material 
employed was bought under a different appropriation from that 
under which it is consumed, would be unfair, as it would rob one 
appropriation for the sake of helping another. Such a practice 
often repeated would increase unduly the apparent cost for mate- 
rial, say of cartridges, if this cost, instead of being finally deter- 
mined by the indications of the cost sheet, as is here proposed, 
were arrived at from the ratio of product to appropriation, as was 
done at the National Armory in 1878. 

When the material on hand is held under the appropriation 
under which it is to be consumed, there is no transfer between 
appropriations, and the adoption of the second alternative would 
do no wrong if the material said to be available were always 
actually used as intended in the estimate. But we can never be 
sure of anything in advance, and hence I believe that the safest 
general rule would be to make estimates for funds according to 
the full estimated cost of the work and to apply the saving due to 
the use of surplus material on hand towards continuing the 
accumulation of a similar surplus as a timely provision for future 
emergencies. 

There are certain conditions in which this procedure would 
appear absurd, but notwithstanding, I believe that the general rule 
would give the best results. For example, let us say that to make 
certain repairs to quarters, $100 in funds will suffice, provided 
that material on hand be used, the material having been bought 
long ago, say for gun carriages. Wooden carriages have become 
obsolete, and the timber which it is proposed to use has been 
stored so long as to be in dire danger of dry rot; there is there- 
fore every reason that the timber should be used on the quarters, 
provided the gun carriage account be indemnified. This I would 
do by estimating the repairs at their full cost, which the Chief of 
Ordnance should know before reducing thus the general resources 
of the department, and recovering from the appropriation for 



288 PROPOSED SYSTEM. 

Repair of Arsenals the value of the timber actually used with 
which to purchase, say steel plates suitable for modern carriage 
work, or to be simply held to the credit of the appropriation for 
such other disposition as may be required. 

In this view material is a continuing form of the money originally 
appropriated, which happens to be on hand because it can be 
no longer returned to the treasury, as is done with unexpended 
balances of money proper at the end of the fiscal year. Advantage 
cannot be derived from this accident otherwise than by changing 
the form in which the money is held to one more suitable to the 
purpose for which it was appropriated, under the general dis- 
cretionary authority by which it was first procured ; otherwise 
we defeat the intentions of Congress, which, in appropriating for 
the purchase of material for gun carriages in one year, could never 
have intended it to be applied to the repairs of quarters in another 
year. The only escape from this position seems to be that the 
conclusion of the fiscal year bars all further responsibility under 
appropriations and leaves all unused material open to whatever 
application may be desired. If this be so, why wait till the 30th 
of June to put such doctrine into practice? 

I owe this extension of the earlier principle of recovering shop 
expenses, see next article, to Captain Michaelis, who used both 
methods to advantage while applying the system at Frankford 
Arsenal. 

(b.) Recovery of Shop Expenses. 

The charge for current shop expenses made to any job is 
similarly a credit to the most probable appropriation. By the 
methods described page 149, these have been directly charged to 
the special job receiving them whenever it was possible to place 
them at the moment the charge was incurred. But there are many 
expenses in the nature of " fixed charges " which can only be 
determined annually by the methods shown pages 73, 166, 217. 
These are repaid to the proper appropriations by means similar to 
those just described for material. See illustration with example 
of credit sheet. 



INTERNAL RELATIONS. 289 

RECONCILING COSTS WITH DISBURSEMENTS. 

I have vainly tried to find some simple current method of 
reconciling the cost sheet with the cash accounts, since this would 
establish the aggregate truth of the cost sheet before the highest 
court of audit known to military accountability. I am convinced, 
not only that this is impossible, unless either the papers are very 
much complicated or unless substantial truth is neglected for the 
sake of striking a balance ; but I also believe that the same result 
is indirectly attainable by other means already described. 

The trouble is: 1st, that we are always paying in one month 
for material which we expend in another ; 2d, that we do not 
necessarily expend at once all that we pay for ; 3d, that we can- 
not always tell whether what we are expending has been paid for 
or not, still less whether it has been paid for in the time covered 
jointly by the two sets of accounts or previously. 

There would be no trouble in accomplishing the reconciliation 
if material were like labor, which is expended as soon as received, 
being therefore always a charge and never a credit, and which is 
paid for monthly in the period covered by the joint accounts. In 
such a case the monthly cost sheet would be a repetition of the 
Abstract of Disbursements, having its totals under each appropria- 
tion distributed according to a different list of agencies, the shop- 
orders serially arranged. 

But in regard to expressing the relation between the payment 
for material and its expenditure, the following table shows how- 
various its conditions may be : 



< 
1— 1 



A. Paid for in period in which expended. 

f 1 . paid for previously. 

B. Not paid for as above, but< 

[_2. paid for afterward. 

C. Not expended in period in which paid for. 

The variety of these conditions is increased by the fact that any 
one of them may be only true as to part of the material in ques- 

19 



290 PROPOSED SYSTEM. 

tion, and that different lots of material of the same name may be 
in all of them at once. 

In all such cases the old question between clerks and foremen 
will arise : How is the foreman to know whether the material he 
is using has been paid for or not? and how is the clerk to know 
to which of the classes named the material which the foreman has 
been expending belongs? Then, if the clerk could know, how is 
he to express the facts without greatly elaborating the accounts? 

The attempt to distinguish these differences, if carried out con- 
scientiously, would paralyze the manufacturer; and, if achieved, 
would only prove the aggregate truth of the cost sheet. The 
distribution of the charges within this aggregate will always, what- 
ever precautions are adopted, be within the discretion of the 
immediate authority. 

I discuss this at length because it has been from the first the 
goal at which I aimed, and because it has attracted the attention 
of others as well as myself. 

I find the proof of the aggregate truth of the cost sheet in the 
following considerations : 

A. As to services. This is proved by direct comparison with 
the aggregate disbursements for services on the abstract of dis- 
bursements. 

B. As to material. This is proved by the two necessities : 
first, of accounting for all material received, whether paid for or 
not; and second, of charging to some shop-order all material 
expended or subject to expenditure, whether by accident or design. 

It would of course be quite possible to strike a yearly balance 
sheet debiting all remittances and the aggregate value of the last 
inventory and crediting cash balances, special expenditures not 
for manufactures, and the aggregate of the present inventory. 
The balances, generally speaking, should be the aggregate cost 
of the fabrications at their reported prices, together with a cor- 
rection to the account of shop expenses which should be dealt 
with as described page 217. 



INTERNAL RELATIONS. 291 

Having in view so comprehensive an auditing of the adminis- 
tration of the arsenal, the inventory would acquire an importance 
which the use now made of it does not justify. 



292 PROPOSED SYSTEM. 

ANALYSIS OF COST (PROPOSED). 

The analysis need be carried no further than the circumstances 
of each case require ; but the elements of Plant and Work should 
always be separated. The examples given show to what extent 
it is possible to carry the analysis. In the tables the full sym- 
bols described in Chap. IX are not given; viz., A; F, &c, repre- 
sent any objects, and I ; 2 ; 3, &c, any operations. 

We begin by treating separately the accounts for services and 
material as independent elements in the result shown by the con- 
solidated analysis. 

(a.) Services. 

We sort the service cards first, according to P., A., T. and W. ; 
or simply as shown, according to P. and W., omitting the distinc- 
tion between A., T. and W., see page 102 ; then, each class accord- 
ing to objects, and each object according to operations. The 
cards belonging to each operation are then divided according as 
the services were paid for by the day, piece or job, and each 
resulting pile of cards is re-sorted according to rates of wages, 
i. e., prices per unit. 

Note. — Job is a term here used for outside services, piece and day relate to work 
within the arsenal. 

We can then sum up the time of each grade of labor and enter 
it with its aggregate cost. Next after the day work comes the 
piece work on the same operations similarly arranged, but having 
also in brackets the time reported spent on the operation by the 
daily service cards. See page 154. Job work is like piece work, 
but no time is reported. 

Having completed the entries under any one operation, we ex- 
tend their amounts under N. This gives both the aggregate time 
spent on that operation and the cost of it, and serves to answer 
many important questions which would be more often asked if 
there were any ready way of answering them truthfully. 

The total time and cost of the operations on one object being 
entered under O. gives the totals for that object, and so on. The 
remark about photographs is supposed to refer to the special 



INTERNAL RELATIONS. 



2 93 





















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294 PROPOSED SYSTEM. 

employment of an outside expert who is paid for his services by 
the job. The illustration is not fortunate, as it implies a charge 
for material. 

(b.) Material. 

The analysis of material is conducted on the same general plan. 
The material cards are sorted down to operations and those of 
the same name and price are combined and entered as shown. 
When credit entries are shown, the quantity credited may be 
deducted without comment if at the same price as that charged ; 
if at a different price, a separate entry should be made and the 
cost deducted before extension to the columns headed N., O., C. 
If the credit entry should exceed the debit entry, the excess should 
be noted in the remarks and be deducted from the total under C. 

It will be remembered that charges for material herein refer 
only to material expressly procured for any one object or opera- 
tion. There is no cumulative charge for material in transit through 
the different stages of manufacture. To determine the cost of 
material up to a certain point, we must include all charges upon 
the different components of the object in question by a process 
which is quite the reverse of the analysis of which we are treating. 
This applies to the charges for services as well. 

(c.) Shop Expenses. 

If these are uniform throughout the arsenal, see page 218, they 
can be determined in gross or for each operation from the time 
given in the analysis of services. 

But if they vary for the different departments, in case a given 
operation on the same object has been performed in more than 
one department, which is very improbable, the service cards be- 
longing to that operation should be further sorted according to 
departments, and the shop expenses for each department entered 
in the column of cost. The nature of the charge should be 
entered, by remark in the first column, as " shop expenses." 

When a standing order is analyzed, the credits it has received 
for shop expenses charged to orders under different appropriations, 
should be deducted from the gross cost of services in order to 



INTERNAL RELATIONS. 



2 95 



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296 PROPOSED SYSTEM. 

make it agree with the cost record. These credits were earned 
by no object or operation, being merely assigned as convenience 
required. See page 281. 

Consolidated Analysis. 

This gives one a general view of the entire subject, particularly 
with regard to the quantity and kind of labor required for future 
work of the same kind. 

To compile this analysis we first sort the service cards accord- 
ing to shops, then according to nature of service, then according 
to P. and W. (A. and T. also, if desired), and then according to 
rates of wages, say per day. In each resulting category we add 
up the time, reduce it to days and enter it as shown. Shop 
expenses may be bulked as shown, or entered as described above. 
The same form may be used for comparing total day work and 
piece work; so also of the other forms, which will be found 
adapted to a variety of comparisons. 



INTERNAL RELATIONS. 



297 



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298 PROPOSED SYSTEM. 

MISCELLANEOUS PAPERS. 

Pay Book (proposed). 

(a.) For day workers : By adding vertically the time units 
reported each day on the time book the time value of the day's 
work may be determined for each man and its money value be 
posted into a book. Form A, page 60, ruled for values instead 
of for time, would serve this purpose. 

(b.) For piece workers and for outside services a similar course 
may be followed, posting directly the money value of the units 
made in the pay book. 

(c.) For men working partly by the piece and partly by the day : 
The money value of their earnings should be similarly entered. 

Proof. 

The sum of the daily earnings on the pay book should agree 

with that of services charged to shop-orders on the day's cost 

sheet, and with the difference between the total daily pay-roll and 

the aggregate value of the absent cards for the day. See page 153. 

Use. 

At the end of the month the daily earnings may be added up 
transversely and the denominations required to pay the corre- 
sponding workmen be extended as shown in the example. 

This plan permits the money needed for the pay-roll to be 
conveniently and accurately determined without necessarily waiting 
for the computation of all the contributory items. These have 
been proved from day to day by the operation of sorting the 
service cards. 

By adding a place for signatures the pay book may be used 
for the retained copy of the pay-roll. This idea I owe to Cap- 
tain Michaelis. 

Return of Hired Men (now required). 

This is intended principally to classify the pay-roll according 
to appropriations from which payable. To compile it the cost 
clerk goes over the time book and indicates the appropriation 



INTERNAL RELATIONS. 



2 99 



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Per year. 
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Per day. 
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2 50 








-psiCoidm; 


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<S NOT \°° n 




How employed. 

(State here the specific du- 
ties of each man.) 


1 


Superintending work 
in harness shop 

Repairing siege car- 
riages, making band 
saw blades, parts for 
Gat ling carriages &° 
incidental repairs. . . 

Making boxes forpack- 





o 

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Chief clerk. 
Master har- 
ness maker. 

Carriage 
Carpenter .. 


V 


Chas. Walters . . 
Chas. Holman.. 

Andrew Holz . . . 
James Peters . . . 




d 
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SO O M 





3oo PROPOSED SYSTEM. 

from which each shop-order is payable. See pages 143, 272. 
The amounts under each appropriation being summed up, the 
proper credits given, see page 286, and the principal specific 
duties of the workman determined from the symbols, the result 
need only be transcribed to form the return required. 

Note. — The time book may be divided among several helpers for the simultaneous 
computation of its data. When completed it may be kept as the retained copy of the 
hired return. (Captain Michaelis.) 

It is worth while to notice the difference between this and the 
present method of making this return, particularly if the time is 
kept on form B, page 60. In such a case the Commanding 
Officer usually distributes the pay-roll among the appropriations 
rather according to the balances available than according to the 
purposes on which the time paid for has actually been expended. 
The reason for this lies in the nature of the time records, for these 
are so voluminous, scattered and incoherent, covering as many 
pages for each shop as there are working days in the month, and 
with the occupations of the men so confusedly stated in the 
cramped space allowed for them by the extended language re- 
quired, that confining oneself to the book, it is quite impossible to 
take a comprehensive view of any one man's employment. The 
balance remaining under each appropriation is then the one thing 
most certain and tends most strongly to determine the distribution 
of the charee. 



The Monthly Statement of Expenditures, Present Form (now 
required). 

This is a cash paper, not belonging to the accountability, in the 
form of a single abstract serving to classify the expenditures solely 
with reference to their purposes, without reference to appropria- 
tions, objects or persons. 

The list of agencies resembles in many of its features that of 
the standing and other shop-orders ; but the classification is not 
exact, the pay of clerks being included with the purchase of 
animals, etc. 



INTERNAL RELATIONS. 



301 



Present Form. (io^"xi6".) 

STATEMENT OF EXPENDITURES for Permanent Improvements, Ordinary Re- 
pairs thereof, and for Miscellaneous Articles, including the Purchase, Manufacture and 

Repair of all kinds of Ordnance, Ordnance Stores, &c, at 

during the month of , 187 . 



A. Purchase of Land, including improvements thereon at the time of 
purchase . 



Permanent Improvements, viz. : 

1. Erection of buildings $ 

2. New machinery 

3. *Shop fixtures 

4. Grading grounds, making roads and walks, planting £ 

trees, &c $ 

5. Mill-dams, canals, sewers, &c 

6. Improving water power at Rock Island, 111 



Total for permanent improvements . 

Ordinary Repairs of- 

1. Buildings 

2. Machinery , 

3. Shop fixtures 

4. Grounds, roads, walks, &c 

5. Mill-dams, canals, sewers, &c 



Total for ordinal y repairs ot buildings, machinery, 
grounds, &c <j 



Miscellaneous, viz. : 

1. Purchase and manufacture of armament for fortifica- ) 

tions $ \ 

2. Purchase, manufacture and alterations of small \ 

arms, spare parts and appendages \ 

3. Purchase and manufacture of field and siege car- ) 

riages, caissons, equipments, accoutrements and > 
all other ordnance stores not before mentioned.. ) 

4. Repairing, cleaning, overhauling and preserving ) 

ordnance and ordnance stores \ 

5. Purchase of animals, vehicles, &c, all expenses for ) 

repairs, &c, not chargeable to any of" the fore- > 
going ) 



Total for miscellaneous . 
Grand Total 



I certify that the foregoing report is correct. 



Commanding: 

Note —The total expenditures reported on this sheet must agree with the amount reported on the 
Abstract of Disbursements for the corresponding month. 
* Shop fixtures embrace shafting, hangers, pulleys, gearing and belting connected therewith. 



3 o2 PROPOSED SYSTEM. 

Inasmuch as this paper is required to agree with the monthly 
abstract of disbursements, it can take no heed of the value of 
material bought in previous months and expended in this one, nor 
of the disposition made of material paid for in this month, but 
not expended. 

Note. — The term "expenditure" in the title refers solely to money; it is a term 
rather loosely used in military accounts, having three separate meanings given to it. 

Remarks. 
The requirement that the total expenditures reported should 
agree with the total reported on the abstract of disbursements for 
the same month complicates the preparation of this paper and 
deprives it of some of its value. Otherwise, a simple statement 
of the cost to date of the standing orders and a corresponding 
classification of orders completed would give the information re- 
quired, without regard to when the material expended happened 
to be paid or. 

Preparation, Present and Proposed. 

Under existing requirements we must re-analyze the time book 
according to the classification given in the statement in order to 
prepare a double abstract, the headings of which will be the 
classification adopted and the agencies the names or numbers of 
the individual operatives. 

The right-hand column of the time book provides for entering 
opposite each expenditure for services of the same kind a reference 
to the proper heading of the statement. This may be an abbre- 
viation ; thus B — 2 would mean new machinery ; B — 3 permanent 
improvements to shop fixtures ; C — 5 ordinary repairs to mill- 
dams, canals, etc. See forms, pages 271, 301. 

Should the present form of this paper be continued, the stand- 
ing shop-orders should be cast with reference to its requirements. 
Otherwise the time book would need contain both the S-O. and 
C. columns given on the service cards, to the great hindrance of 
the progressive consolidation of the arsenal accounts, which is so 
much to be desired. 

To illustrate : take B — 4 and C — 4. At Frankford Arsenal these 
would correspond to S-O. 223 P. and S-O. 223 W. respectively, 



INTERNAL RELATIONS. 303 

and would require separate lines for P. and W. on the time book. 
Now, since all orders must be treated alike, every other order 
might be entered as P. or W., and many as A. or T. besides, 
thereby at least doubling all the headings of the time book and 
the labor of combining them and distributing them among the 
appropriations. 

But if, on the other hand, permanent improvements and ordinary 
repairs of grounds have each a separate shop-order, there will be 
only one more order to be provided for ; or if, still better, the 
statement attempted no distinction which could not be easily 
defined, the labor would not be at all increased. 

A similar analysis of the material purchased during the month, 
whether expended in it or not, will complete the data needed for 
the preparation of this statement. This should be done by the 
pay clerk. 

As a general thing it must be remembered that however ex- 
tended our system of standing orders may be, it will always be 
much easier to combine them into any such groups as this state- 
ment requires than to analyze the showings of any that cover 
too much ground. Wine and water may be easily mixed, but 
once mixed, it takes the still to separate them. 

Abstract of Disbursements (now required). 

This paper logically should be a consolidation of all the dis- 
bursements for the month : first, for services, comprising the 
footings of the appropriation columns of the hired return and 
individual vouchers similarly distributed ; and second, the footings 
of the appropriation columns from the monthly abstract of pur- 
chases. See page 257. If the return of hired men could be 
made to embrace external services as well as internal services, it 
would become a parallel paper to the abstract of purchases pro- 
posed, and the abstract of disbursements could then be made in 
two lines, one for services and the other for material. 



3°4 



PROPOSED SYSTEM. 



Present Form 



Abstract of Disbursements at 





C 

a 

& 

p. 


p 


u 

V 
.G 

3 
O 
> 

O 

OJ 

-a 

• S 

3 


To whom paid. 


Nature of the disbursement. 

State here distinctly kind, quan- 
tity, and price per unit of the 
principal articles in each voucher, 
on as many lines as may be neces- 
sary. Vouchers for miscellane- 
ous stores — such as stationery, 
hardware,&c — embracing many 
items, will be stated in general 
terms. Such phrases as " for the 
purchase of," &c, should be 
omitted. 


<V .5 if- ,3 £ 


'H'c £ 
«;= 


1. 




Ordnance Service, 1885. 

For the ordnance service, required to defray the cu 

-yj- expenses at the arsenals ; of receiving stores and iss 

arms and other ordnance supplies ; of police and 

-° duties; of fuel and lights ; of stationery and office 

niture; of tools and instruments for use ; of public 

mals, iorage and vehicles, incidental expenses of the 

nance service, and those attending practical trials 

tests of ordnance, small arms and other ordnance sup; 


Manufac- 
tu r in g 
metallic 
ammuni- 
tion for 
small- 
arms. 

$100,000. 




$ 


c. 


$ 


c. 


I 

2 

3 
4 
5 
6 
7 
8 

9 

IO 

II 

12 
13 
14 
IS 

16 

17 
18 

10 
20 
21 
22 
23 
24 
25 
26 
27 
23 














' 





in Part. 
BY..- 



INTERNAL RELATIONS. 



., in the Month ending 



3°5 

29" x 19". 

.-, 188 . 



ORDNANCE, ORDNANCE STORES, &c, 1885. 
3. 4. 5. 6 7. 



Overhaul- 
ing, pre- 
serv i n g 
& clean- 
ing new 
ordnance 
stores on 
hand at 
the arse- 
nals. 



$20,000. 



Purchase 
& manu- 
fac t u r e 
of ord- 
nance 
stores to 
fill requi- 
sitions of 
troops. 



$115,000. 



'> 3 if> v 

2 S"b x 

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$25,000. 



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ft. o <U 



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4) a 

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40,000. 



Ammuni 
tion, tools 
and ma- 
terial for 
target 
practice. 



$25,000. 



Total. 
O. &O.S. 



Arming 

and 

Equipping 

the 

Militia. 



$200,000. 



20 



306 PROPOSED SYSTEM. 

Monthly Work Report (now required). 

1. Completed fabrications are compiled from the material cards, 
page 274, or from the ledger entries for the month under ab- 
stract B. The prices are to be obtained from the analysis of cost. 
See page 297. 

2. Incomplete fabrications are reported by the cost clerk, who 
adds up the days' work done on them from the service cards found 
in the corresponding pigeon holes. 

3. Work done under standing orders is reported in the same 
way; thus, " 127^ days' work in the maintenance of the arsenal 
and military post." (S-O. 215 F. A. or, S-O. 1 B. A.) 

4. Orders on which no work has been done are reported by 
simply enumerating the empty pigeon holes for service cards, and 
giving the purport of the corresponding orders. 



INTERNAL RELATIONS. 



3°7 



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3 o8 PROPOSED SYSTEM. 

PRIVATE WORK. 

It may sometimes be permitted to have work done at the ex- 
pense of private parties, the time of the workmen being dropped 
from the rolls. The ordinary manner of doing this has never 
been quite satisfactory to me ; since, on the one hand, the officer 
or foreman ordering the work done has no absolute certainty that 
the person for whom the work is done will satisfy the workman's 
claim; nor, on the other hand, does the temporary employer 
always feel that his interests are guarded as they would be in the 
ordinary course of business. For example, the workman may 
drop half a day by going home, and yet may claim it as private 
work, etc. 

To meet these objections, and also to satisfy the general rule, 
that all time must be accounted for on the cards, a standing order 
is established for private work, say shop-order. No. 16. 

Then any small jobs, say repairing an officer's saddle, which 
are not of sufficient importance to require an order to themselves, 
are charged to No. 1 6, and are treated like any other order as far 
as the supervision of the foremen is concerned. 

At the end of the month the cost clerk should sort these 
according to the names of creditors and make out bills for pay- 
ment. When paid, he or the Officer in Charge of the shop should 
require the workman to receipt each card, preferably by the mark 
of the ball of the right thumb. See page 153. This settles his 
claim forever, and disposes of the charge that night otherwise be 
made that private work is done at public expense. It also makes 
a positive record, showing what was done, and for whom ; whereas 
dropping the time only gives but a negative indication, which, as 
far as the records are concerned, is of no value whatever. 



CHAPTER XVI. 

APPLICATION OF SYSTEM TO PRIVATE SHOPS. 

I have applied the principles proposed in the preceding pages 
to the business with which I am most familiar in such a manner 
as to test their fitness to the utmost of my power; but have 
refrained from applying them specifically to other affairs, in which 
conditions would probably vary too much for rules made for one 
set to hold for them all. I shall be satisfied to have suggested 
from my own necessities the means by which others may work 
out their own accounts, knowing that if fairly done the result 
must be true, for its foundations will be true. 

It is not to be expected that many private shops will find it to 
their advantage to carry out all the measures of accountability 
related herein. I have consequently excerpted the following 
portions of the book, so as to give a general idea of the principles 
underlying the system for the use of administrations whose re- 
sponsibilities are self-contained. The references to arsenal work 
can be easily paralleled. 

The only point upon which it seems necessary to dwell dis- 
tinctively relates to the determination of the miscellaneous, or 
shop expenses. See pages 73, 142, 149, 166, 218. In addition 
to the sources of expense to which government establishments 
are subject, which might be called mechanical, there are others 
which may be called civil, such as interest, taxes, insurance, legal 
services, the cost of sale, etc., to which private shops have to 
contribute. 

I can see no difficulty in apportioning these precisely as has 
been done with the mechanical expenses. For example, interest, 
taxes and insurance should be charged, as far as they can be dis- 
criminated, against those portions of the establishment to which 
they belong. Thus the load or extra rate charged for shop ex- 
penses (column D, page 276) would be less for work in a stone 



3 io PROPOSED SYSTEM. 

yard than for work in a varnish room, say heated by steam, in 
the same establishment. Expenses which cannot be assigned 
must go into a miscellaneous account, to be distributed among 
other standing orders according to circumstances. 

Having thus determined the estimated cost of the fixed charges 
in each department for the current year, should a sudden increase 
in work permit the employment of additional labor without in- 
creasing the plant, we may readily determine how far our charge 
for shop expenses may be reduced ; for the divisor being increased 
while the dividend remains approximately the same, the quotient 
will be less. This will show how far work may be profitably 
" rushed." 

Portions of this book especially relating to private workshops : 

Chapters II; III; IV; VI, 57-65 ; 70-75; VII; VIII; IX; 
XI ; XII ; XIII, 168-179 ; XIV, 243-249, 260, 261 ; XV, 266- 

282, 289-299, 306-308. t 



INDEX. 



A. PAGE. 

A. (Attendance) ioo, 105 

Abbreviations of title 91 

Abstract of disbursements. .255, 257, 303 
Abstract of expenditures- . 11, 46, 137, 264 

Abstract of fabrications 11, 13, 137 

Abstract of purchases 13, 49, 253, 255 

256, 257, 262 

Abstract of receipts and issues 10 

Abstract of sales 45, 53 

Abstract space in material card filled 

by 178 

Abstracts analyzed 140, 173 

Abstracts, annual II, 48 

Abstracts B and 5, changes proposed 

in 137 

Abstracts, compilation of 47, 264 

Abstracts, designation of 41,45, 249 

Abstracts in detail not required 10 

Abstracts furnished O. S-K. by CO. II 
Abstracts, present method of prepar- 
ing 47 

Abstracts, proposed schedule of. . 140, 173 
Abstracts, single, proposed method of 

compiling 265 

Abstracts relating to C. S. return, 

criticism of 53 

Abstracts, verification of 265 

Accounts, arsenal, definition of terms, 34 

41 
Accounts for labor and material, re- 
quirements of 38 

Accountability for public property. .8, 12 

Accountability for public funds 12, 256 

260, 261, 275 

Actual space, material card 168, 187 

Address space filled, when 178 

Administration, value of, measured by 

cost 17 

Agencies defined . 42 



Agencies indicated in title section of 

material card 168 

Altering nomenclature.. 1 77, 184,248, 262 
Ammunition, symbolic nomenclature 

in detail 123 

Amount space, material card 169, 1 78 

Analysis of abstracts 173 

Analysis of cost 292 

Analysis of expenditures of money as 

to objects 300 

Analysis illustrated by tree 98, 1 02 

Analysis limited by definiteness of first 

charges 98, 143, 303 

Analysis of labor on time book . . 298, 302 
Analysis of purchases as to appropria- 
tions 257 

Analysis of services according to ap- 
propriations 298 

Annual abstracts 11,48, 55 

Annual return 10, 48 

Application to private shops 23, 309 

Appraisal of plant 198 

Appropriations 12, 34, 275, 282, 303 

Appropriation sheet 282 

Approval by C. O. of all requisitions, 174 
Approval by C. O. of his own orders, 69 
Approval by C. O. of transactions 

with Z 1 70 

Approval in part of requisition 1 72, 222 

Arsenal accounts, definition of terms 

used in 34, 41 

Arsenal books required to be kept, 14, 23 

Arsenal, breaking up 232 

Arsenal compared to household 31 

Arsenal departments, military post 35 

Arsenals, issues from 7, 9, 206, 230 

Arsenals, organization of 27, 83 

Arsenals, mechanical operations ,of, 
classified 127 



312 



INDEX. 



PAGE. 

Arsenal records 34 

Arsenal responsibility to Chief of Ord- 
nance and Treasury 36 

Arsenal return 138, 265 

Articles found on post 137, 208 

Assistance, recognition of, 18, 27, 273, 300 

Assistants to C. 0. proposed 8^ 

Assumed space, material card 169, 187 

Attendance 100, 105 

Authority space 217 

B. 
Balances available for expenditure de- 
termined 278, 282 

Benicia Arsenal, shop-order No. 14.. 217 
Benicia Arsenal, standing orders at.. 144 

Benicia Arsenal, system applied at 21 

Bills, fly. (See Fly bills) 257 

Books dispensed with 19, 21 

Books, objections to 77 

Books required to be kept at an arse- 
nal 14 

Books versus cards 7 

Boxes, symbolic nomenclature of, 122, 124 

Breaking up arsenals 232 

Broken sets, issue of 233 

C. 

O. (Character o± work) 99 

Cannon primers, nomenclature of 124 

Cards applied to book-keeping 22, 86 

Cards, obj ections to 86 

Cards required, list of 89 

Cards summed up directly 266 

Cards used for preparing catalogues.. 85 

Cards versus books 77 

Cartridge metal balanced . 220 

Cartridge scrap 194, 206, 220 

Cartridges, &c, symbolic nomencla- 
ture in detail 123 

Cartridge tools expended 204 

Cases in practice with material card. . 179 
Case 1, material from store to be held 

in charge 180 

Case 2, material from Z. to be held in 

charge 184 

Case 3, material from Z. expended 

on arrival 188 



PAGE. 

Case 4, fabrication kept in charge 192 

Case 5, fabrication turned into store, 194 
Case 6, fabrication transferred between 

shop-orders 196 

Case 7, fabrication reported of plant 

remaining on hand 198 

Case 8, returning surplus material to 

store 200 

Cases 9 and 10, expending material in 

charge 202, 204, 214 

Case 11, material issued to Z. by fore- 
man 206 

Case 12, material found or taken up.. 208 

Case 13, material dropped 210 

Case 14, material transferred between 

classes . 212 

Case 15, material transferred between 

shop-orders 214 

Case 16, taking inventory 217 

Case 1 7, material transactions between 

foremen 220 

Cases 18 and 19, material received by 

storekeepers from Z 222 

Case 20, approval in part of requisi- 
tion 222 

Case 21, storekeeper's issue to Z 230 

Cases 22, 23, 24 and 25, storekeeper's 

issue on requisition 234 

Cash accountability, present papers.. 250 
Cash accountability, proposed papers, 256 

260, 275 

Certificates of inspection 250, 256, 260 

Change of name by fabrication ; . 39 

Character of work, symbol of 99, 102 

Charging labor of soldier workmen.. 273 
Charging material issued from store, 175 

202, 217 
Chief of Ordnance, responsibility of 

arsenal to 36 

Claims 19, 23 

Classification and nomenclature of ma- 
terial 43 

Classification of expenditures 46, 264 

Class space, material card 168, 178 

Classification of operations of a ma- 
chine shop 128, 133 

Class symbols 107, 1 19, 123 

Clerks combined with foremen...... 77 



INDEX. 



3i3 



PAGE. 

Clerks determining cost of work, pres- 
ent method 74 

Clerks' functions defined 78 

Coal, expenditure of 202 

Combination of foremen with clerks . . 76 

Combination tools, objections to 76 

Commanding Officer approves all req- 
uisitions 1 74 

Commanding Officer, duties of 8 

Commanding Officer ordering sup- 
plies directly 174, 222 

Commanding Officer and O. S-K., 

dual responsibility 28 

Commanding Officer, proposed expan- 
sion of functions of 134 

Commanding Officer, property ac- 
countability of 13, 41 

Commanding Officer, punch-mark 170 

174, 177, l8 4, 210, 230, 233 
Commanding Officer's recurrent ap- 
provals criticized 67, 69 

Commanding Officer revises all com- 
munications with Z 31, 170 

Commercial value of machinery 218 

Communication with Z. through CO. 31 

177 

Comparison with household 31 

Comparison with private shops 37, 78 

Compilation of returns, present and 

proposed 48, 265 

Compilation of abstracts, present and 

proposed 47, 264 

Completed fabrications reported . . 194, 198 
204, 274, 306 

Components 106, 107, 108 

Component»operations, labor for and 

cost of, determined 292 

Component parts of sets enumerated, 233 
Component parts, transfer of, between 

shop-orders 196 

Condition changed by operations 127 

Condition space, material card 168 

Condition of business exhibited.. 146, 234 

262 
Consecutive transactions on material 

card 1 78, 222 

Consolidated analysis of cost of work, 296 



PAGE. 

Consolidation of completed returns 138 

265 
Correspondence marks, when not re- 
quired 170, 180 

Correspondence space on material 

card 1 70, 1 79 

Correspondence between pay and 

property vouchers 250, 262 

Correspondence card 89 

Cost clerk, duties of 170, 177, 266 

Cost, constituents of 7 2 > 97 

Cost, determination of, by clerks and 

foremen, present method 7 2 

Cost determined by proposed method, 292 

Cost of administration determined if 

Cost of labor determined by present 

methods 72 

Cost of labor for component operations 

determined by proposed method 292 

Cost of material determined by pres- 
ent method 73 

Cost of material determined by pro- 
posed method 294 

Cost of product determined — 37, 72, 278 

296 
Cost reconciled with disbursements . . 289 

Cost of service determined 292 

Cost transferred between shop-orders, 278 

Cost of work, detailed knowledge of, 17 

98, 102, 269, 296 

Cost section, material card 169 

Cost sheet described 272, 275 

Cost sheet proved 290 

Cost sheet reconciled with pay-roll.. 269 

Cost of work analyzed 292 

Course of cards 98, 1 70, 1 79 

Credit entries 176,274, 281 

Crediting material received into store, 1 76 

Credit sheet 281 

Criticism of abstracts relating to C. 

S. return S3 

Criticism of abstract of sales 53 

Criticism of C. O.'s recurrent approval, 67 

69 
Criticism of current service return. .. 54 
Criticism of present methods, gen- 
eral 23, 76 



3*4 



INDEX. 



Criticism of present methods of com- 
piling abstract C 49 

Criticism of present methods of in- 
specting material 68 

Criticism of present methods of pro- 
curing material 67 

Criticism of property return and of 
inventory 54 

Current service return 9, 11, 13, 41 

134, 244, 265 

Current service return, proposed scope 

of- - 134 

Cutting operations causing change of 

form 129 

Cyclostylic pen .230, 266 

D. 

Dating the material card 178 

Dating service card 154 

Day work, record of 152, 2 72 

Deliberation by C. O. on cards 184 

Defenseless position of O. S-K 50 

Definition of terms used in arsenal 

accounts 41 

Definition of terms used in nomen- 
clature 106 

Denominations of money for pay-roll, 29S 

Departmental standing orders 218, 309 

Deputies of officer in charge 32 

Deputies of O. S-K 33 

Descriptive symbols 107, 119, 123, 125 

Designation of abstracts 45, 139 

Destination of cards 177, 248 

Details, correctness of, important, 37, 98 

Deterioration 218 

Determining balance available for ex- 
penditure 282 

Determining cost of product 1 70, 292 

Determining material on hand 54, 249 

Determining miscellaneous expenses, 67 
74, 97, 166, 218 

Determining price for piece work 38 

Difference between accountability for 

labor and material 38 

Difference between quantities required 

and received 187 

Difference between systems, present 
and proposed 149 



Difficult interpretation of present time 

record 63 

Difficulty of returning surplus to store, 70 

Direct issues -• 1 37f 20 ° 

Direct transactions 135 

Disadvantages of wages tables. (See 

objections. ). 269 

Disbursements 12 

Disbursements, abstract of. .255, 257, 303 

Disbursements reconciled with costs, 289 
Disproportionate attention paid to 

material records ... 38 

Distribution of material cards.. 173 

Distribution of omitted charges . 176 

Double entries in cost section 176 

Double entries, treatment of, by cost 

clerk 274, 281 

Drawing material from store 30, 180 

Dropping material 13, 210 

Dual responsibility of C. O. and O. 

S-K 28 

Duplicate material card 274 

Duties of Commanding Officer 8 

Duties of cost clerk 266 

Duties of Ordnance Officers 8, 37 

Duties of O. S-K 12 

Duties of stock clerk 243, 260 

Duties of storekeepers 33, 176, 222 

E. 

Electric pen . .. 230, 266 

Emergencies 206, 222 

Entering material cards on journal 

and ledger 248 

Entering service cards on cost sheet, 272 

Equipments, issue of 233 

Erasures on material card 177 

Estimates, information for, derived 

from 17, 63, 279, 286 

Evidence of purchase not evidence of 

receipt 49 

Examples in symbolic notation 131 

Executive officer in proposed system, 83 
Executive officer signs direct issues to 

Z 206 

Exhibit of condition of business. . 146, 234 

262 
External relations, present 41 



INDEX. 



3*5 



External relations, proposed 134 

External services, cards for 156, 272 

Expenditures (of material), abstractof, 11 

46, 137 
Expenditures of ammunition and other 

material 14, 46 

Expenditures at arsenals II 

Expenditure on arrival 188 

Expenditures, classification of 46, 264 

Expenditures of coal " 202 

Expenditures, determination of bal- 
ance available for 282 

Expenditures omitted 204 

Expenditure of material in charge 202 

Expenditure of money, statement of, 300 

Expenditure of tools 204 

Expenditures, unconsumed, present 

treatment of 30 

Experience and applied art relations, 1 7 



Fabrications, abstract of 13, 137, 177 

Fabrication changing name of male- 
rial 39 

Fabrication complete, reported 274, 306 

Fabrication incomplete, price of 1 78 

Fabrication incomplete, reported 274 

Fabrication indicated on material card, 1 77 
188, 192, 194, 196 
Fabrications issued immediately after 

receipt into store 234 

Fabrications, monthly report of 10, 274 

306 

Fabrication of paint, example. , 214 

Fabrication kept in charge 194, 198 

Fabrication transferred 196, 206 

Fabrication turned into store.. 194 

Fabrications untouched, reported.. .. 306 

Fly bills evidence of purchase 49 

Fly bills, importance of 137 

Fly bills, register of 262 

Foremen combined with clerks, 58, 65, 76 
Foremen determining cost of work, 

present method 72 

Foremen's functions defined 78 

Foremen, issue to Z by 206 

Foremen and storekeepers, trans- 
actions between 1 74, 1 76 



PAGE. 

Foremen, transactions with each other, 1 76 

220 

Form changed by operations 127 

Forms prescribed II, 14 

Frankford Arsenal, ledger form 243 

Frankford Arsenal, relation to system 

proposed 18 

Frankford Arsenal, standing orders at, 143 
Frankford Arsenal, symbolic nomen- 
clature of staple products in detail, 123 

Fries, Mr. H. T 20, 243 

Functions, independence of "j6 

Functions of foremen and store- 
keepers 1 76 

Fuzes, time, nomenclature 123 



Gading guns, issue of 233 

General remarks on material card 1 70 

General remarks on present system 

and need of a better one 50 

General remarks on service card — . . 155 
General remarks on symbols 102 

H. 

Harness, issue of, in detail 233 

Hired return 300 

History of operation of proposed sys- 
tem at arsenals 18, 22 

Household, comparison of arsenal 
with 31 

I. 
Importance of proper accountability 
for material 38 

In charge, material 1 75 

Incoming stores, receipt of 187 

Incomplete fabrications reported, 275, 306 

Indebtedness exhibited 262, 282 

Independence of functions 76 

Independence of representative units 

of record 87, 152, 172, 243 

Inspector and assistant inspector.. 68, 261 

Inspection certificates 250, 256, 260 

Inspection of materials 68, 187 

Instruments of the proposed system, 85 

97 

Internal relations, present system — 57 
Internal relations, proposed system.. 15 1 



3i6 



INDEX. 



Inventory 9.54. I 7 6 . 2 9° 

Inventory, proposed method of tak- 
ing 217 

Inventory and property return, criti- 
cism of 54 

Invoices to O. S-K. by C. O II, 135 

Involved cases in practice 214, 222 

Issues from arsenals 19, 206, 230 

Issues, duties of stock clerk regarding, 230 
Issues of fabrications immediately 

after receipt into store 234 

Issues other than by O. S-K 137, 206 

Issues on requisition for the army — 234 

Issues by storekeepers to Z 230 

Issues by storekeepers to foremen 176 



Job work 156, 272, 292 

Journal slips 243, 244, 248, 260 

K. 

Keeping fabrications in charge.. 135, 192 

L. 

Labor account, present form of 60 

Labor account versus material account, 38 

Labor analyzed 292 

Labor charges proposed 85 

Labor, cost of, determined by present 

method 72 

Labor, cost of, determined for each 

operation 292 

Labor by day 152 

Labor of soldier workman 273 

Labor on time book analyzed. -.300, 302 
Laws and regulations, extracts from, 7 

Ledger, posting 244, 249 

Ledger slips 244, 248 

Limitation of analysis 98, 143, 303 

Limitation of books required at arse- 
nals 14 

Limitation of symbolic notation . . 109, 125 

L. S. section 170 

Lyford, Colonel S. C 18 

M. 

Machinery, deterioration of 217 

Machinery, in ventory of 2 1 8 

Machines, time-keeping of 156 



Machine shop, operations classified.. 133 

Machinist, The American, extract no 

Manufactory one of arsenal depart- 
ments 35 

Marking material received 171 

Material, accountability of, compared 

with that of labor 38 

Material analyzed for cost 249 

Material and ammunition expended.. 14 

Material in charge of foremen ... 1 75, 180 

184, 192, 202 
Material in charge issued. Cases 9 

and 10 202 

Material charged, value recovered... 284 

Material classified 43, 47, 243 

Material, cost of, determined by pres- 
ent methods 73 

Material, credits for 176, 281 

Material in C. S. and in store, pro- 
posed status of 133 

Material dropped. Case 13 210 

Material expended on arrival. Case 3, 188 
Material and fabrications inspected, 68, 187 
Material found or taken up. Case 12, 208 
Material on hand, determination of, 54, 249 
Material, importance of proper ac- 
countability for 38 

Material, inspection of, present method 

criticized 68 

Material issued always charged 1 75 

Material on inventory. Case 16 217 

Material issued by foremen. Case 1 1, 206 
Material issued by storekeeper to Z. 

Case 21 230 

Material kept in charge, 175, 180, 184, 192 

Material named and classified 42 

Material, procuring of, present method 

criticized 67 

Material procured from store. Case 1, 180 
Material procured from Z by C. O. 

directly 1 74. 222 

Material procured from Z to be kept 

in charge. Case 2 184 

Material purchased analyzed as to ap- 
propriation 2 57 

Material received credited 1 7°) 2 &4 

Material received, but not paid for. . . 51 

257, 262 



INDEX. 



3i7 



Material records, requirements of. . 22, 38 
Material received by storekeepers. 

Cases 18 and 19 222 

Material remaining on hand. Case 7, 198 
Material required for, approved in part, 1 72 

222 
Material returned to store. Case 8, 70, 200 

Material section, material card 168 

Material from store, present method 

of procuring 65 

Material from store, card for, treat- 
ment of, by cost clerk 286 

Material, how supplied for expend- 
itures 11, 1 74 

Material in transactions between fore- 
men. Case 17 220 

Material transferred between classes. 

Case 14 212 

Material transferred between shop-or- 
ders. Cases 6 and 15 196, 214 

Material, transactions with, analyzed, 173 
Material turned into-store. Case 5, 194, 200 

Material card described 168 

Material card, back of 1 70 

Material card, double entries on, treat- 
ment of, by cost clerk 274, 281 

Material card accompanying vouchers, 1 77 

261 

Material card, duplicate 274 

Material cards, entering on journal 

and ledger 248 

Material card needed by cost clerk for, 260 
Material card needed by stock clerk 

for 260 

Material card, numbering 248 

Material card, representing material 
from store, treatment of, by cost 

clerk 286 

Material card, rules for using 176 

Material cards sorted according to 

operations . 294 

Material card sorted according to 

source of supply 234, 262 

Material card stamped by clerks ..177, 248 

261, 274 
Material card temporarily out, replaced 
by 262, 274 



Material card, use of 171, 175 

McAllister, Colonel J 21 

Mechanical aids 92 

Members combined 109 

Member defined 106 

Michaelis, Captain O. E 20, 156, 273 

288, 298, 300 
Miscellaneous expenses, determina- 
tion of. ..64, 74, 97, 166, 217, 278, 281 

288, 294, 309 

Miscellaneous operations 127 

Miscellaneous work reported 306 

Misclassed stores corrected by card. . 212 

Money accounts, object of system of, 12 

Money for pay-roll, denominations of, 298 

Monthly abstract of purchases 253, 256 

261 

Monthly invoices to O. S-K. ..II, 55, 135 

Monthly returns required 10 

Monthly work report, preparation of, 306 

N. 

N. (number of operation) 97, 126 

Names changed by fabrication 39 

Names of staple objects 106 

Names, sequence of 11, 43, 47, 243 

260, 264 

National Armory, time-keeping 59, 61 

Nomenclature 86, no, 187 

Nomenclature altered.. 177, 184, 248, 262 
Nomenclature and classification of ma- 
terial 42 

Nomenclature of small arms, symbolic, 

in detail 119 

Nomenclature of staple products of 
Frankford Arsenal in detail, sym- 
bolic 123 

Nomenclature, definitions in 106 

Nomenclature of obsolete objects 109 

Nomenclature, remarks on 125 

Notation for successive operations of 

same kind 128 

Notation, symbolic, limited, 102, 109, 125 

Number, symbolic, of operation 126 

Numbering material card 248 

Numbering stamp 92,243, 248 

Numbering vouchers 248, 249, 265 



3i» 



INDEX. 



O. PAGE. 

O. (object worked on) 105 

Objections to books 77 

Objections to cards 77, 86 

Objections to present methods. (See 

Criticism.) 58, 61, 65, 76 

Objections to wages tables 269 

Observations, weight of 16 

Obsolete objects, notation of 109 

Officer in charge, deputies of 33 

Officer in charge, status of 32, 83, 136 

Officers and employees, relations of . . 27 

Old tools found 208 

Omissions distributed 175 

Omissions, expenditure of — 204 

Operations causing changes in condi- 
tion 127 

Operations causing changes in form. . 127 
Operations causing changes in shape, 127 
Operations causing changes in situa- 
tions _. 127 

Operations causing change of objects 

by uniting them 128 

Operations in machine shop classified, 128 
Operations, successive, notation for. . 127 

Operations, symbolic notation 126 

Operations, sorting material cards by, 294 
Operations, sorting service cards by, 292 

Operations, table of 133 

Operations unclassified 128 

Orders of supply 9, 230 

Orders, present method of giving 57 

Orders, proposed method of giving. . 142 

Ordnance officers, duties of 8, 37 

O. and O. S. denned 8 

Ordnance and ordnance stores classi- 
fied 43 

Ordnance regulations 8 

Ordnance property regulations 12 

Ordnance stores in the hands of troops, 1 1 

O. S-K., deputies of 33 

O. S-K. and C. O., dual responsibil- 
ity of 28 

O. S-K., defenseless position of 50 

O. S-K., duties of 12 

O. S-K., property accountability of. . 12 

O. S-K., status of, present 27 

O. S-K., status of, proposed 83, 134 

Originality of method 24 



PAGE. 

Outfit of cost clerk 266 

Outfit of stock clerk 243 

Outline of proposed system of book- 
keeping 78 

Outside services, time book 156, 292 



P. (Plant) 99, 105 

Package marks 169, 222, 230 

Package space filled, when 178 

Packer sorting cards 232, 234 

Packing boxes, symbolic nomenclat- 
ure 122, 124 

Packing stores for issue 206, 232 

Paint, fabrication of 214 

Parts of return 44 

Pattern symbols 107, 1 19, 123 

Pay book 298 

Pay clerk 83, 260 

Paymaster 83 

Pay-roll 60, 269, 298 

Pay-roll reconciled with cost sheet — 269 
Pay vouchers corresponding with prop- 
erty vouchers 52, 259, 262, 289 

Piece defined 107 

Piece work, determination of price for, 5 7 

73 

Piece work on time book 272 

Piece work, record of 154, 272, 292 

Pigeon holes 92, 243, 272 

Plant and Work 99 

Plant remaining on hand, appraisal of, 198 

Plant under standing orders ioo,. 105 

Plastic operations causing change of 

form 127 

Posts, distant, supply of 52 

Posting journal and ledger 248, 249 

Post, military, one of arsenal depart- 
ments 35 

Post-office 96 

Preparation of abstracts, progressive, 255 

257, 262 
Preparation of property return, present 

method 48 

Present method, compiling abstracts 

and property return 47, 48 

Present method, computing cost of 

work - 37, 7 2 



INDEX. 



3*9 



Present method, criticism of. . . 23, 49, 57 
64, 67, 76, 256 
Present method, determining cost of 

work by clerks and foremen 72, 74 

Present method, external relations 41 

Present method, internal relations 57 

Present method, inspecting material, 

criticism of 68 

Present method, keeping time 60 

Present method, orders, compared 

with proposed plan 149 

Present method, organization of arse- 
nal 27 

Present method of procuring material 

and its consequences in practice, 28 65 
Present method of procuring material 

by purchase 65 

Present method of procuring material 

from store 65 

Present method, remarks on need of 

a better one 55, 76 

Present time record, forms of 60 

Present time record, interpretation of, 63 
Present and proposed theories of rela- 
tions 31,41,57, 134, 151 

Present treatment of unconsumed ex- 
penditures 30 

Price list, estimated 172 

Price list, standard 1 71 

Price for piece work determined 38 

Price, space filled by 1 78 

Price stated on material card, when.. 171 

Primers, cannon, nomenclature 124 

Private shops, application of system 

to 23, 309 

Private shops, comparison with pub- 
lic 37, 71, 78 

Private work reported 308 

Procuring material, criticism of pres- 
ent method 67 

Procuring material to be kept in 

charge 175, 180, 184, 192 

Procuring material from outer world 

( Z ) 65, 174 

Procuring material from store 65, 180 

Product reported piecemeal. 274 



Profit and loss. 



192 



Progressive preparation of abstract C, 255 

257, 262 

Property accountability.. 7, 8, 10, 12, 28 

36, 41, 250, 256, 250 

Property regulations 13 

Property return... 9, 10, 13, 41, 138, 265 
Property return and inventory criti- 
cized 53 

Property return, proposed method of 

preparing 265 

Proposed assistants to C. 8^ 

Proposed changes in present system, 136 

256 

Proposed internal relations 151 

Proposed expansion of functions of 

CO , 134 

Proposed external relations 134 

Proposed method of compiling single 

abstracts 265 

Proposed organization of arsenals 8^ 

Proposed method of giving and record- 
ing shop-orders 142 

Proposed scope of current service re- 
turn 134 

Proposed status of Executive Officer 

andO. S-K 83 

Proposed system, essential features of, 22 

86 
Proposed system, instruments of. .85, 97 
Proposed system, objections to use of 

cards 86 

Proposed system outlined 78 

Proposed system, propositions ad- 
vanced 136 

Proposed time-keeping 152 

Proposed treatment of abstract of pur- 
chases 257, 259, 261, 262 

Proposed wages tables, disadvantages 

of „ 269 

Proving cost sheet 290 

Public funds disbursed 12, 36, 275 

Punch-marks, material card 22, 169 

Punched signatures 22,91, 154, 164 

Purchases, abstract of 13, 49, 253, 255 

262 
Purchases, card for, treatment by 
clerks 187, 260, 282 



320 



INDEX. 



Purchases, direct, by C. 1 74, 222 

Purchases, present method of 65 

Purchases, requirements attending, 39, 250 

Purchasing orders 184 



Quantity space 169 

Quartermaster's invoice 232 

Quarterly returns required 9 

R. 
Racks 92, 146 

Receipts and issues, abstract of 10 

Receipt of stores on arrival 187 

Receipt of material in emergency 222 

Receipts before payment, 51, 257, 262, 289 

Receipts from Z 1 74, 184, 188, 222 

Reconciling cost sheet with pay-roll, 269 
Reconciling costs with disbursements, 289 

Records of arsenals 34 

Record of services outside arsenal 156 

272, 292 

Recoveries of material 284 

Recoveries of shop expenses 288 

Recovery record 285 

Register of fly bills 262 

Regulations, ordnance 12 

Relations of arsenal, external, present 

and proposed 41, 134 

Relations of arsenal, internal, present 

and proposed 27, 83, 142 

Reloading tools, etc., issue of 233 

Repairs affecting name or class 13, 212 

Replacing material cards temporarily 

out 262, 274 

Report of cost 272, 296 

Report of fabrications, complete and 

incomplete 9, 192, 194, 275, 306 

Report of private work 308 

Reporting product piecemeal 194, 275 

Report of O. & O. S. received and is- 
sued 10 

Reporting standing orders worked on, 306 

Report of work 9, 306 

Requisition approved in part 172, 222 

Requisition from army, issue on 234 

Requisition by material card 1 74 

Requisitions revised 69, 1 74 



Resting place of cards 177 

Return, annual 9, 13, 138, 265 

Return, arsenal, consolidated 138, 265 

Return corresponding to transaction, 

designation of, on material card... 248 

Return, effect on, of changes proposed, 135 

Return of hired men 10, 298 

Returns, monthly 10 

Return, parts of 44 

Return of property, present and pro- 
posed methods of preparing, 48, 136, 265 
Return of stores in current service, 9, 11 

*3> 134 
Return 01 stores in current service, 

present form criticized 54 

Return of scrap copper to manufac- 
turer 206 

Returning surplus to store 70, 200 

Returns, transfers between 137 

Returns, weekly 10 

Roll call 153 

Rules for using material card 1 76 

Running expenses of machinery, 144, 217 

Russell, Lieut. A. H 24 

S. 
S-O. (shop-order number) 97, 99 

Schedule of abstracts proposed- . 130, 141 

*73 

Science of administration 15 

Scope of work 17 

Scrap of cartridge metal 194, 206 

Selections for private shops __ 310 

Sellers, Wm., & Co 24 

Sequence of names 11, 43, 47, 243, 260 

264 

Serviceable stores taken up 13, 137, 177 

Serviceability of material 43, 168, 245 

Service cards 151, 272, 292 

Service cards for machines 156 

Service cards, sorted 272, 27S, 292 

Services analyzed for cost. ..292, 300, 302 
Services analyzed as to appropriations, 300 
Services outside the arsenal, 156, 272, 2.92 

Sets, broken, issue of 233 

Shape changed by operations 127 

Shop expenses 65, 74, 97, 142, 149 

166, 218, 278, 281, 288, 294, 309 



INDEX. 



321 



Shop expenses charged, value re- 
covered 288 

Shop expenses at varying rates 309 

Shop-order book 142 

Shop-order, completion of. .194, 198, 204 

275, 306 
Shop-order No. 14, Benicia Arsenal . . 144 

217 

Shop-order numbers 99 

Shop-order numbers on journal slips, 248 

Shop orders, procedure with 142 

Shop-order tickets 145 

Shop-orders, transfers between.. 177, 214 

Signatures by punching 91 

Single entries, advantage of. . 86, 1 72, 1 78 

3°3 

Situation changed by operations 127 

Slips, journal and ledger 243 

Small-arms, nomenclature of, in detail, 1 19 

Smith, Mr. Oberlin 106, 1 10 

Soldier workmen, time of 156, 273 

Sorting contents of pigeon holes, 272, 292 
Sorting material cards representing 

issues ---232, 234 

Sorting material cards by operations, 294 

Sorting material cards by pay clerk . . 262 

Sorting service cards by cost clerk, 172, 292 

Sorting trough 266 

Stamps 92, 243, 248 

Stamping material card 1 77, 248, 274 

Standing orders 142, 149, 217 

Standing orders, Benicia Arsenal 144 

Standing orders, Frankford Arsenal. . 143 

Standing orders, plant under ioo, 105 

Standing orders worked on reported. . 306 

Staple objects of manufacture 105, 107 

Staple objects, obsolete, notation of. . 109 

Statement of expenditures 300 

Statement of manufactures and other 

work done 10, 306 

Statement of stores on hand. . . 10, 17, 54 

249 
Status of material in current service 

and in store 134 

Status of officer in charge 32, 136 

Status of O. S-K 27, 134 

Stencils 230, 266 



Stock clerk, duties of 1 79, 187, 230 

248, 260, 275 

Stock section, material card 169 

Stone quarried on post 208 

Storekeepers, duties of 33, 176, 222 

Storekeepers, proper functions of, 134, 176 
Storekeepers receive and issue cards, 

when 176 

Storekeepers, transactions between.. 176 

Storekeeper's transactions with Z 222 

230, 234 

Subsidiary orders 146, 147 

Substitute for O. S-K 12, 13, 33 

Summation from cards 266 

Supply of distant posts 52 

Supply, orders of 9, 230 

Surplus to store, returning 70, 200 

Symbolic nomenclature 97, 130 

Symbols of class (object) 107, 119, 123 

Symbols, descriptive (object), 107, 1 19, 123 

Symbols for operations 126 

Symbol of pattern (object).. 107, 119, 123 

Symbolic names of staple objects 106 

Symbolic notation 86, 107, no 

Symbolic notation, examples in prac- 
tice 131 

Symbolic notation limited 98, 109, 125 

Symbolic notation of mechanical oper- 
ations of Arsenal 127 

Symbolic notation of packing boxes . . 122 

125 
Symbolic notation of small-arms in 

detail, examples 119 

Symbolic notation of staple products 

at Frankford Arsenal in detail 123 

System of money accounts, object of, 12 
System, proposed, history of 18 



T. (Tools) 101, 105 

Table showing analysis of abstracts . . 45 

140, 173 

Table showing book-keeping of Arse- 
nal 34 

Table showing classification of ma- 
terial 43 

Table showing fabrication of paint. . . 214 



21 



322 



INDEX. 



Table showing nomenclature no 

Table showing operations of a ma- 
chine shop 133 

Table showing organization of arse- 
nals 27, 83 

Table of wages 267 

Taking up material.. 13, 14, 137, 177, 208 

Target pasters, nomenclature 125 

Thumb-mark, signature 153, 308 

Timber cut on post 208 

Time book, proposed 270, 298, 302 

Time fuzes, nomenclature 125 

Time-keeping, National Armory.. 59, 61 

Time-keeping for machines 156 

Time-keeping, present method 59 

Time-keeping, proposed method, 151, 272 

Time-keeping, requirements of 38, 64 

Time-keeping for soldier workmen. . . 156 

273 

Time-keeping, small fractions of time, 269 

Title section, material card 168 

Tools (T.) ..101, 105 

Tool closet 192, 208 

Tools, combination, objections to j6 

Tools made for consumption in regu- 
lar work 101, 105, 192 

Tools found 208 

Transfers between returns, classes and 

conditions 13, 137, 177, 212 

Transfers between shop-orders.. 177, 196 

214, 278 
Transfer of materials by invoice and 

receipt n 

Trays 96 

Treasury department, responsibility 

of Arsenal to 36 

Tree illustrating extent of analysis, 98, 102 

Troughs for sorting 266 

Trusteeship 36 

Turning fabrication into store 194 

Turning scrap into store 194 

U. 
Unconsumed expenditures, present 

treatment of 30 



Union, causing changes in object 127 

Units of record, independence of. .86, 152 

172, 173 
Unserviceable stores transferred to 

serviceable 13, 137, 177, 212 

Untouched fabrications reported 306 

Unserviceable O. & O. S. dropped, 14, 210 
Use of material card 171, 176 

V. 

Value of machinery estimated .... 217 

Value of detailed knowledge of cost of 

work 17, 98, 269 

Variable shop expenses 309 

Variations in nomenclature 187, 248 

Verification of abstracts . 265 

Vouchers.. .12, 41, 46, 250, 253, 256, 261 
Vouchers accompanied by material 

cards 177, 261 

Vouchers, cross-reference between 262 

Vouchers numbered 10, 248, 250 

Vouchers, pay and property, corre- 
spondence between 52,259, 262 

Voucher space filled by 1 75 

W. 

W. (Work) „ 100, 105 

Wages tables . 267 

Weekly returns required 10 

Work (W.) 100, 105 

Work charges subdivided. .. 100, 104, 292 

Work by day, or time work 152 

Work by job 156, 272, 292 

Work by piece y], 73, 154, 272 

Work, private, reported 308 

Work report 10, 306 

Work on standing orders reported 278 

306 
Workmen's functions defined 78 



Z, correspondence with 31, 170, ^77 

Z, issues to 206,230, 234 

Z, receipts from 184, 1 88, 222 



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